Rulings ( 6926 results )
High Court
HC: Directs Cognizant's SEZ-unit to approach Appellate-Authority for matters of refund rejection on group health insurance
Jun 15, 2026- In Favour of Petitioner
- Citation Number : TS-437-HC(TEL)-2026-GST
Authority for Advance Ruling
AAR: Section 16(5) creates no fresh opportunity to reclaim reversed ITC; Re-availment tantamount to refund
Jun 12, 2026- In Favour of Not Applicable
- Citation Number : TS-435-AAR(WB)-2026-GST
High Court
HC: Sets aside assessment order issued u/s 74 instead of 74A; Directs fresh hearing
Jun 12, 2026- In Favour of Petitioner
- Citation Number : TS-1111-HC(MAD)-2025-GST
High Court
HC: Quashes assessment initiated 4 years after Assessee’s death
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-434-HC(MAD)-2026-GST
High Court
HC: Revenue must initiate reassessment after subsequent return-filing by Assessee; Remands matter
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-433-HC(MAD)-2026-GST
High Court
HC: Remands Sec. 74 demand where turnover appears below registration threshold
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-432-HC(MAD)-2026-GST
High Court
HC: Sets aside ITC denial for belated return-filing in view of Section 16(5) amendment
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-431-HC(MAD)-2026-GST
High Court
HC: Missing lorry receipts alone cannot justify tax demand, suppliers’ returns must be considered; Remands matter
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-430-HC(MAD)-2026-GST
High Court
HC: Sets-aside assessment order against seigniorage fees; Stays enforcement pending SC verdict
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-427-HC(MAD)-2026-GST
High Court
HC: Assessee’s possibility to establish genuine supply cannot be ruled out without providing opportunity to place evidence
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-429-HC(MAD)-2026-GST
High Court
HC: Quashes consolidated SCN & Rs. 2.54 cr demand following Milroc case; Allows fresh notices
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-428-HC(BOM)-2026-GST
High Court
HC: No statutory bar against consolidated SCN; Distinguishes Section 73/74 proceedings from assessment
Jun 11, 2026- In Favour of Petitioner
- Citation Number : TS-426-HC(GAUH)-2026-GST
GST Appellate Tribunal
GSTAT: No incremental ITC benefit accrued post-GST regime; Confirms no profiteering by builder
Jun 10, 2026- In Favour of Respondent
- Citation Number : TS-425-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Confirms Rs. 13.61 cr profiteering by Lifestyle International over non-passing of rate-reduction benefit
Jun 10, 2026- In Favour of Appellant
- Citation Number : TS-424-GSTAT(DEL)-2026-GST
High Court
HC: ‘Partners’ amenable to Section-122(1A) personal penalty proceedings even for pre-2021 transactions; Directs appeal filing
Jun 10, 2026- In Favour of Petitioner
- Citation Number : TS-422-HC(GAUH)-2026-GST
High Court
HC: Quashes arrest basis failure to furnish valid grounds and absence of DIN in arrest-memo
Jun 10, 2026- In Favour of Petitioner
- Citation Number : TS-423-HC(ALL)-2026-GST
High Court
HC: Non-consideration of Assessee’s reply on delay, an error apparent on record; Quashes appeal rejection
Jun 10, 2026- In Favour of Petitioner
- Citation Number : TS-421-HC(ORI)-2026-GST
High Court
HC: Summary DRC-01 cannot substitute mandatory SCN under Sec. 73; Quashes demand sans statutory procedure
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-420-HC(GAUH)-2026-GST
High Court
HC: Pre-2025, ISD-registration not mandatory; Upholds branch-office ITC claim on invoice issued to corporate-office
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-419-HC(KER)-2026-GST
High Court
HC: Refuses to interfere with detention of arecanuts noting retraction of statement given u/s 70
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-418-HC(KER)-2026-GST