Rulings ( 6754 results )
High Court
HC: Covid limitation exclusion by Supreme Court must be applied to compute limitation u/s 107
Apr 17, 2026- In Favour of Petitioner
- Citation Number : TS-261-HC(GUJ)-2026-GST
High Court
HC: Post-adjudication, recovery u/s-79 valid without prior dealer notice; Authorization not mandatory
Apr 17, 2026- In Favour of Respondent
- Citation Number : TS-259-HC(AP)-2026-GST
Authority for Advance Ruling
AAR: Canteen recoveries from employees taxable, ITC unavailable; No levy on Notice Pay Recovery
Apr 17, 2026- In Favour of Not Applicable
- Citation Number : TS-258-AAR(MAH)-2026-GST
High Court
HC: Recovery of deceased Assessee arrears from heir, invalid without prior-notice, and Sec.93 compliance
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-257-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: GST applicable on canteen, transport recoveries; Notice pay recovery not taxable
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-256-AAR(MAH)-2026-GST
Authority for Advance Ruling
AAR: Transportation and canteen facilities for nominal charges to employees taxable; ITC unavailable
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-255-AAR(MAH)-2026-GST
Authority for Advance Ruling
AAR: Textbook printing and supply by State Bureau exempt only when content is owned; Attracts 18% GST otherwise
Apr 16, 2026- In Favour of Not Applicable
- Citation Number : TS-254-AAR(MAH)-2026-GST
High Court
HC: Pre-clinical trial R&D services to foreign clients qualify as exports; Place-of-supply notification applied retrospectively
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-1096-HC(KAR)-2025-GST
High Court
HC: Opens appeal route for MD, directs temporary registration, separate DRC-07 where liability raised on Company/Director
Apr 16, 2026- In Favour of Petitioner
- Citation Number : TS-251-HC(TEL)-2026-GST
High Court
HC: M.S. Scrap falls within “specified goods” under Budgetary Support Scheme; Eligible for reimbursement
Apr 15, 2026- In Favour of Petitioner
- Citation Number : TS-250-HC(J&K)-2026-GST
High Court
HC: Challenging corrigendum that enlarges SCN scope, requires appreciation of facts; Dismisses writ petition
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-249-HC(DEL)-2026-GST
High Court
HC: Mechanical registration cancellation invalid, which ignores proprietor’s illness causing temporary business standstill during inspection
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-248-HC(BOM)-2026-GST
High Court
HC: Denying concessional rate/imposing higher tax instead of demanding reversal where ITC wrongly availed, unjustified
Apr 14, 2026- In Favour of Petitioner
- Citation Number : TS-247-HC(MAD)-2026-GST
Authority for Advance Ruling
AAR: Water charges by RWA taxable as Maintenance; Not exempt, nor excludible from Rs.7,500 threshold
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-246-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Printing of exam question papers for universities qualifies for GST exemption
Apr 14, 2026- In Favour of Applicant
- Citation Number : TS-245-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Used car sale taxable as per Section 32(5) on margin; Denies conclusive ruling absent requisite documents
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-244-AAR(KAR)-2026-GST
Authority for Advance Ruling
AAR: Biodiesel–High Speed Diesel blends classifiable on petroleum content; B20, B30 under 271020, others under 3826
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-243-AAR(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: Orders online transfer of appeal wrongly filed before Principal Bench to State Bench
Apr 13, 2026- In Favour of Appellant
- Citation Number : TS-242-GSTAT(DEL)-2026-GST
Authority for Advance Ruling
AAR: Construction of villas under JDA a taxable supply despite outsourcing entire activity
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-241-AAR(KAR)-2026-GST
High Court
HC: Non-opting personal hearing cannot override mandatory three hearing opportunities u/s 75(4)
Apr 13, 2026- In Favour of Petitioner
- Citation Number : TS-238-HC(GUJ)-2026-GST