Rulings ( 6754 results )
GST Appellate Tribunal
GSTAT: GST cut on tickets cannot be offset by base-price hike; GST-officers can act despite Cinema Ticket Regulation
Apr 29, 2026- In Favour of Appellant
- Citation Number : TS-298-GSTAT(DEL)-2026-GST
High Court
HC: ‘Exception, not a rule’; Jharkhand HC reiterates bar on bypassing statutory remedy
Apr 29, 2026- In Favour of Respondent
- Citation Number : TS-300-HC(JHAR)-2026-GST
High Court
HC: Jurisdiction under Article 226 cannot be assumed to bypass appellate remedy; Dismisses writ by Tata Steel
Apr 29, 2026- In Favour of Respondent
- Citation Number : TS-297-HC(JHAR)-2026-GST
High Court
HC: Writ remedy only in cases of inherent lack of jurisdiction, not its improper exercise
Apr 29, 2026- In Favour of Respondent
- Citation Number : TS-296-HC(DEL)-2026-GST
High Court
HC: Quashes GST levy on Universities collecting affiliation/NOC fees from colleges within their statutory function
Apr 29, 2026- In Favour of Petitioner
- Citation Number : TS-295-HC(AP)-2026-GST
High Court
HC: Quashes State GST order citing prior CGST proceedings on overlapping entities
Apr 28, 2026- In Favour of Petitioner
- Citation Number : TS-294-HC(DEL)-2026-GST
High Court
HC: ITC blocking invalid once GST dues extinguished under approved Resolution Plan
Apr 28, 2026- In Favour of Petitioner
- Citation Number : TS-293-HC(HP)-2026-GST
High Court
HC: Appellate authority lacks jurisdiction to conduct roving inquiry under MVAT-Act while denying transitional-credit
Apr 28, 2026- In Favour of Petitioner
- Citation Number : TS-292-HC(BOM)-2026-GST
High Court
HC: Affiliation fees collected by Mumbai University in discharging statutory functions, not a “supply”; Quashes demand
Apr 28, 2026- In Favour of Petitioner
- Citation Number : TS-291-HC(BOM)-2026-GST
High Court
HC: Rule-86A not substitute for adjudication proceedings; Blocking ECrL invalid solely on alleging bogus suppliers
Apr 28, 2026- In Favour of Petitioner
- Citation Number : TS-290-HC(KER)-2026-GST
High Court
HC: No statutory bar on subsequent refund claims for same period arising from inadvertent omissions
Apr 27, 2026- In Favour of Petitioner
- Citation Number : TS-289-HC(BOM)-2026-GST
High Court
HC: Orders passed on due-date for filing reply without affording personal hearing, a mere ‘eyewash’
Apr 27, 2026- In Favour of Petitioner
- Citation Number : TS-288-HC(UTT)-2026-GST
High Court
HC: Copy of Bombay HC holding revised Rule-89(5) applies retrospectively to pre-July 2022 IDS-refund claims
Apr 25, 2026- In Favour of Petitioner
- Citation Number : TS-287-HC(BOM)-2026-GST
High Court
HC: Absent same period assessment/similar issue, embargo for parallel-proceedings inapplicable
Apr 24, 2026- In Favour of Respondent
- Citation Number : TS-286-HC(DEL)-2026-GST
Authority for Advance Ruling
AAR: 5% GST on biodegradable bags conditional on proven biodegradability
Apr 24, 2026- In Favour of Applicant
- Citation Number : TS-285-AAR(RAJ)-2026-GST
Authority for Advance Ruling
AAR: Allen’s online training services qualify as commercial training & coaching services, not OIDAR
Apr 24, 2026- In Favour of Respondent
- Citation Number : TS-284-AAR(RAJ)-2026-GST
High Court
HC: No strict time-bound obligation u/s 128A; Time-limit for filing interest waiver application 'directory'
Apr 24, 2026- In Favour of Petitioner
- Citation Number : TS-283-HC(KAR)-2026-GST
High Court
HC: Denies bail to Rs. 48 Crore GST fraud accused noting gravity of economic offence
Apr 24, 2026- In Favour of Respondent
- Citation Number : TS-282-HC(RAJ)-2026-GST
High Court
HC: Misdescription in e-way bill tantamount to concealment; Upholds Transit State officer jurisdiction to inspect/detain
Apr 23, 2026- In Favour of Respondent
- Citation Number : TS-281-HC(CAL)-2026-GST
High Court
HC: Interest on delayed refund mandatory after 60 days; ‘Administrative delay’ no valid defence
Apr 23, 2026- In Favour of Petitioner
- Citation Number : TS-280-HC(BOM)-2026-GST