Rulings ( 6755 results )
High Court
HC: State liable to compensate for negligent loss of seized/confiscated goods/cash ; Rejects sovereign immunity
Jan 07, 2026- In Favour of Petitioner
- Citation Number : TS-1048-HC(AP)-2025-GST
High Court
HC: Reading down Section 16(2)(c), allows ITC availed by bona-fide recipient despite supplier’s default
Jan 07, 2026- In Favour of Petitioner
- Citation Number : TS-02-HC(TRI)-2026-GST
High Court
HC: No general penalty u/s 125 once ‘late fee’ is payable on belated GSTR-9 filing
Jan 06, 2026- In Favour of Petitioner
- Citation Number : TS-01-HC(MAD)-2026-GST
High Court
HC: Clarifies clinical-trial services to overseas entities as exports, holds place-of-supply notification retrospective
Jan 05, 2026- In Favour of Petitioner
- Citation Number : TS-1047-HC(KAR)-2025-GST
High Court
HC: Economic nature and compoundability, decisive factors in considering bail for GST-offences; Grants anticipatory-bail
Jan 05, 2026- In Favour of Petitioner
- Citation Number : TS-1046-HC(KAR)-2025-GST
High Court
HC: Unsigned GST assessment order invalid; Sets aside DRC-07, permits fresh adjudication
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1045-HC(AP)-2025-GST
High Court
HC: Quashes GST registration cancellation post-CIRP; Directs reconsideration by treating new management distinctly
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1044-HC(AP)-2025-GST
High Court
HC: Dismisses writ challenging GST demand based on self-assessed GSTR-1 liability
Jan 02, 2026- In Favour of Respondent
- Citation Number : TS-1043-HC(AP)-2025-GST
High Court
HC: Rejects writ against Rs. 42.25 Crore GST order; Relegates Assessee to statutory remedy
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1042-HC(GUJ)-2025-GST
High Court
HC: Quashes refund denial of interest paid on GST wrongly demanded for leasehold rights assignment
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1041-HC(GUJ)-2025-GST
High Court
HC: Rejection of GST appeal for non-filing of appeal hard copy unsustainable; Remands matter
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1039-HC(J&K)-2025-GST
High Court
HC: Quashes assessment order for excess demand beyond SCN, natural justice violation
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1040-HC(ALL)-2025-GST
High Court
HC: Directs forensic audit citing Rs. 139 cr gap between reported turnover and declared income
Jan 02, 2026- In Favour of Respondent
- Citation Number : TS-1038-HC(MAD)-2025-GST
High Court
HC: Upholds rejection of SEIL Energy’s ITC refund on ‘penultimate’ export of electricity to Bangladesh
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1037-HC(AP)-2025-GST
Authority for Advance Ruling
AAR: Tree plantation and maintenance services by charitable trust exempt from GST
Jan 01, 2026- In Favour of Applicant
- Citation Number : TS-1036-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Patent filing fees in Japan constitute import of legal services; GST leviable under RCM
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1035-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: No ITC on construction of warehouse/shed used for storage or renting, cites amended Section 17(5)(d)
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1034-AAR(GUJ)-2025-GST
High Court
HC: Portal-only ‘communication’ insufficient for Section-107 limitation; Physical service date prevails over e-communication
Dec 26, 2025- In Favour of Petitioner
- Citation Number : TS-1033-HC(ALL)-2025-GST
High Court
HC: Directs reconsideration of ITC reversal, emphasizes compliance with GST circulars
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1032-HC(KAR)-2025-GST
High Court
HC: Allows correction of B2C supplies wrongly reported as B2B in GSTR 1
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1031-HC(KAR)-2025-GST