Rulings ( 6926 results )
High Court
HC: Permitting TRAN-1 rectification due to ‘bonafide’ error, quashes consequential demand and recovery proceedings
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-116-HC(KER)-2026-GST
Authority for Advance Ruling
AAR: Medicated Toilet Soap different from general-use Toilet soap, taxable @18%
Feb 27, 2026- In Favour of Respondent
- Citation Number : TS-115-AAR(UTT)-2026-GST
Authority for Advance Ruling
AAR: Architectural consultancy services for Ahmedabad Municipal Corporation’s fire station exempt from GST
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-114-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Mouth freshner and aftermints/digestive like Paan Kapsul, Amla Shots attract 5% GST
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-113-AAR(GUJ)-2026-GST
High Court
HC: Assessee must be allowed to cross-examine third-party statements; Quashes order
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-112-HC(CAL)-2026-GST
High Court
HC: Continued incarceration unjustified in Magistrate-triable case; Grants bail to filmmakers in alleged import of services IGST-evasion
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-111-HC(P&H)-2026-GST
High Court
HC: Grants regular bail in Rs.21.93 cr fake ITC case, citing custody duration, chargesheet filing
Feb 27, 2026- In Favour of Applicant
- Citation Number : TS-110-HC(GUJ)-2026-GST
High Court
HC: Condones 52-days delay in appeal citing proprietor’s serious ailment; Restores Appeal
Feb 27, 2026- In Favour of Petitioner
- Citation Number : TS-1088-HC(ALL)-2025-GST
High Court
HC: Proper Officer who issued SCN can pass penalty order after issuance of circular conferring jurisdiction
Feb 26, 2026- In Favour of Petitioner
- Citation Number : TS-108-HC(TEL)-2026-GST
Authority for Advance Ruling
AAR: IIM Ahmedabad is ‘specified person’ u/s 51; Liable to deduct TDS
Feb 26, 2026- In Favour of Respondent
- Citation Number : TS-107-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Supply of liquid ink for digital-presses under per-click billing model by HP constitutes ‘composite supply’
Feb 26, 2026- In Favour of Applicant
- Citation Number : TS-1087-AAR(MAH)-2025-GST
High Court
HC: Non-supply of verification reports, rushed adjudication vitiates order denying transitional credit to Pidilite
Feb 26, 2026- In Favour of Petitioner
- Citation Number : TS-106-HC(BOM)-2026-GST
High Court
HC: Copy of Bombay-HC judgment on quashing penalty u/s 122(1A) on Shemaroo top-brass being ‘non-taxable’ persons
Feb 25, 2026- In Favour of Petitioner
- Citation Number : TS-105-HC(BOM)-2026-GST
High Court
HC: Check-post authorities cannot examine ‘valuation’ under sections 129 or 130; Confiscation by authorities of transit-state, illegal
Feb 24, 2026- In Favour of Petitioner
- Citation Number : TS-104-HC(AP)-2026-GST
Authority for Advance Ruling
AAR: GST Registration not required in Rajasthan merely because place of supply located there
Feb 24, 2026- In Favour of Applicant
- Citation Number : TS-1086-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Compostable plastic bags taxable at 5%, conditional on biodegradability
Feb 24, 2026- In Favour of Applicant
- Citation Number : TS-1085-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Paper bags taxable at 18%; Emphasizes strict interpretation of ‘biodegradable’
Feb 23, 2026- In Favour of Applicant
- Citation Number : TS-1084-AAR(RAJ)-2025-GST
High Court
HC: Revenue retaining goods/vehicles pending confiscation proceedings interferes with owner’s proprietary rights ; Directs release
Feb 23, 2026- In Favour of Petitioner
- Citation Number : TS-103-HC(KER)-2026-GST
High Court
HC: Rejection of Huawei’s condonation plea by mere communication without reasoned order, unsustainable
Feb 23, 2026- In Favour of Petitioner
- Citation Number : TS-102-HC(P and H)-2026-GST
GST Appellate Tribunal
GSTAT: Directs Subway franchisee to deposit profiteered amount with 18% interest; 6-month limit u/r 133 directory
Feb 23, 2026- In Favour of Respondent
- Citation Number : TS-101-GSTAT(DEL)-2026-GST