Rulings ( 6926 results )
Supreme Court
SC: Disposes of writ challenging constitutional validity of Section 69; Follows Radhika Agarwal
Jul 01, 2026- In Favour of Respondent
- Citation Number : TS-476-SC-2026-GST
High Court
HC: ITC accumulated under VAT-era not refundable after transition into GST; Re-credit in ECL permissible
Jun 30, 2026- In Favour of Respondent
- Citation Number : TS-474-HC(GUJ)-2026-GST
GST Appellate Tribunal
GSTAT: Transfers Revenue appeals relating to ITC-refunds to Ghaziabad-Bench; Flags GSTAT portal anomaly showing officer as appellant
Jun 30, 2026- In Favour of Appellant
- Citation Number : TS-473-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Permits postal service on Revenue under Section-169 after portal-based service remains ineffective
Jun 30, 2026- In Favour of Appellant
- Citation Number : TS-472-GSTAT(DEL)-2026-GST
High Court
HC: Partners of partnership personally liable for tax dues; Upholds former partner’s bank account attachment
Jun 29, 2026- In Favour of Respondent
- Citation Number : TS-471-HC(MAD)-2026-GST
High Court
HC: Remands assessment noting Revenue ignored ITC reversal disclosed in GSTR-9
Jun 29, 2026- In Favour of Petitioner
- Citation Number : TS-470-HC(MAD)-2026-GST
High Court
HC: Marking personal hearing “not applicable” while passing adverse order runs contrary to Section 75
Jun 29, 2026- In Favour of Petitioner
- Citation Number : TS-469-HC(BOM)-2026-GST
High Court
HC: 'Where it appears' u/s-74 requires only ‘prima-facie’ satisfaction, not conclusive proof of fraud; Distinguishes pre-GST law
Jun 26, 2026- In Favour of Respondent
- Citation Number : TS-467-HC(MAD)-2026-GST
High Court
HC: SCN issued to amalgamated non-existent entity void ab initio; Section-87 facilitation, an interim measure
Jun 26, 2026- In Favour of Petitioner
- Citation Number : TS-466-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Liquidated damages recovered from transporters not 'consideration', not liable to GST
Jun 26, 2026- In Favour of Applicant
- Citation Number : TS-465-AAR(GUJ)-2026-GST
High Court
HC: Representation post cancellation not revocation, challenge not maintainable where statutory appeal is available; Remands matter
Jun 25, 2026- In Favour of Petitioner
- Citation Number : TS-461-HC(KAR)-2026-GST
High Court
HC: Unconsidered DRC-01A reply with documents vitiates ex parte adjudication qua DRC-01
Jun 25, 2026- In Favour of Petitioner
- Citation Number : TS-463-HC(KAR)-2026-GST
High Court
HC: GST reimbursement dispute lies only between contractor and employer; Court cannot waive statutory liabilities
Jun 25, 2026- In Favour of Appellant
- Citation Number : TS-464-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: Vocational, self-defence services by charitable trust under Government programmes exempt, subject to valid registration
Jun 25, 2026- In Favour of Applicant
- Citation Number : TS-462-AAR(GUJ)-2026-GST
High Court
HC: Wrong-head GST payment to be adjusted before tax, interest and penalty recovery; Sets-aside recovery
Jun 25, 2026- In Favour of Petitioner
- Citation Number : TS-460-HC(KAR)-2026-GST
High Court
HC: Typographical error in SCN not a shield when Assessee participated in proceedings without objection
Jun 25, 2026- In Favour of Respondent
- Citation Number : TS-459-HC(GUJ)-2026-GST
High Court
HC: Upholds penalties on partners for fake invoice, hawala-linked ITC fraud; Rejects challenge to Section 122(1A) action
Jun 25, 2026- In Favour of Respondent
- Citation Number : TS-458-HC(GUJ)-2026-GST
High Court
HC: Excess ITC claimed over GSTR-3B/2A discrepancy constitutes ‘wrongful availment and utilisation of ITC'; Interest attracted
Jun 24, 2026- In Favour of Respondent
- Citation Number : TS-457-HC(MAD)-2026-GST
High Court
HC: Defective verification reports fail statutory ‘reasons to believe’ test required for registration cancellation
Jun 24, 2026- In Favour of Petitioner
- Citation Number : TS-456-HC(KAR)-2026-GST
Supreme Court
SC: Upholds HC’s non-interference with SCN proposing demand on BOT annuity payments; Dismisses GMR’s SLP
Jun 24, 2026- In Favour of Petitioner
- Citation Number : TS-1113-SC-2025-GST