Rulings ( 6926 results )
High Court
HC: Quashes composite SCN for multiple FYs; Reaffirms year-wise requirement
Jun 23, 2026- In Favour of Petitioner
- Citation Number : TS-455-HC(KER)-2026-GST
High Court
HC: Tobacco not manufactured; Classifies as unmanufactured under CETH 24012090
Jun 23, 2026- In Favour of Petitioner
- Citation Number : TS-440-HC(MAD)-2026-GST
High Court
HC: Remands ISD-credit-distribution dispute in light of Reliance-Jio-Infocomm Ruling; Keeps validity challenge open
Jun 23, 2026- In Favour of Not Applicable
- Citation Number : TS-445-HC(BOM)-2026-GST
High Court
HC: Sets-aside adjudication order over failure to serve physical notice post-registration cancellation
Jun 23, 2026- In Favour of Petitioner
- Citation Number : TS-454-HC(ALL)-2026-GST
High Court
HC: Incremental GST burden post-transition recoverable only from contracting employer; State not liable
Jun 23, 2026- In Favour of Appellant
- Citation Number : TS-453-HC(KAR)-2026-GST
High Court
HC: Absent Revenue’s rebuttal basis cogent material, appeal limitation runs from order communication date to dealer
Jun 23, 2026- In Favour of Petitioner
- Citation Number : TS-452-HC(ALL)-2026-GST
High Court
HC: Retrospectively ratified notifications cannot substitute GST Council’s recommendation; Strikes down amendments effecting unregistered-brand pulses
Jun 22, 2026- In Favour of Petitioner
- Citation Number : TS-451-HC(MAD)-2026-GST
High Court
HC: Difference between seigniorage fee and declared supply value justifies section 74 invocation; Dismisses writ
Jun 22, 2026- In Favour of Respondent
- Citation Number : TS-450-HC(MAD)-2026-GST
Supreme Court
SC: Dismisses Revenue’s SLP against HC-judgment holding no negative ITC-blocking without available credit
Jun 22, 2026- In Favour of Petitioner
- Citation Number : TS-449-SC-2026-GST
High Court
HC: No ‘negative-blocking’ without credit-availability in ECL; Directs determination of ITC-availment u/s 73 & 74
Jun 22, 2026- In Favour of Petitioner
- Citation Number : TS-1112-HC(P&H)-2025-GST
High Court
HC: Sets aside assessment order for want of assessing officer's signature on DRC-07
Jun 22, 2026- In Favour of Petitioner
- Citation Number : TS-448-HC(AP)-2026-GST
High Court
HC: Custodial interrogation unnecessary where evidence seized, investigation advanced; Grants bail in ITC-fraud case
Jun 19, 2026- In Favour of Applicant
- Citation Number : TS-447-HC(CHAT)-2026-GST
High Court
HC: 7-day pre-arrest notice in GST probe not blanket protection; Dismisses Revenue’s petition
Jun 19, 2026- In Favour of Petitioner
- Citation Number : TS-439-HC(DEL)-2026-GST
High Court
HC: Recording reasons is a check against arbitrary action; Quashes non-speaking, unreasoned order cancelling GST registration
Jun 19, 2026- In Favour of Petitioner
- Citation Number : TS-438-HC(GAUH)-2026-GST
High Court
HC: Interest liability on delayed tax-payment arises by operation of law; Cannot be waived/reduced by Court
Jun 19, 2026- In Favour of Respondent
- Citation Number : TS-446-HC(KAR)-2026-GST
Appellate Authority for Advance Ruling
AAAR: GST paid on solar power plant setup not eligible for ITC; Electricity generated attracts ‘Nil’ rate
Jun 17, 2026- In Favour of Respondent
- Citation Number : TS-443-AAAR(RAJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Raising funds through QIP “in the course of furtherance of business”, eligible for ITC
Jun 17, 2026- In Favour of Appellant
- Citation Number : TS-444-AAAR(HAR)-2026-GST
High Court
HC: Fresh proceedings against legal heir maintainable even without notice during deceased proprietor's lifetime
Jun 17, 2026- In Favour of Petitioner
- Citation Number : TS-442-HC(MAD)-2026-GST
High Court
HC: Copy of Madras HC quashing ITC denial based solely on retrospective cancellation of supplier's registration
Jun 17, 2026- In Favour of Petitioner
- Citation Number : TS-441-HC(MAD)-2026-GST
GST Appellate Tribunal
GSTAT: Cinema hall liable for anti-profiteering despite State-regulated ticket pricing; Confirms profiteering on rate-cut benefit
Jun 15, 2026- In Favour of Respondent
- Citation Number : TS-436-GSTAT(DEL)-2026-GST