Rulings ( 6926 results )
High Court
HC: Following settled principle, sets aside ITC denial for supplier's default
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-417-HC(GAUH)-2026-GST
High Court
HC: Quashes refund rejection for lack of reasons; Orders fresh adjudication on Rs.54 lakh export-of-services claim
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-416-HC(BOM)-2026-GST
High Court
HC: ITC blocking sans recorded reasons under Rule 86-A invalid; Sets aside Revenue’s order
Jun 09, 2026- In Favour of Petitioner
- Citation Number : TS-415-HC(ALL)-2026-GST
High Court
HC: Dismisses plea challenging sealing of business premises; Notes non-cooperation in investigation
Jun 08, 2026- In Favour of Respondent
- Citation Number : TS-386-HC(RAJ)-2026-GST
GST Appellate Tribunal
GSTAT: Holds Dow Europe’s procurement services to Dow India taxable as ‘import’; Rejects intermediary classification
Jun 08, 2026- In Favour of Respondent
- Citation Number : TS-414-GSTAT(DEL)-2026-GST
High Court
HC: Wrong CGST designation stamp below officer’s signature would not invalidate jurisdiction under Cess Act/Rules
Jun 08, 2026- In Favour of Respondent
- Citation Number : TS-413-HC(ALL)-2026-GST
GST Appellate Tribunal
GSTAT: Confirms Rs. 1.72 cr profiteering by Nandi Infratech along with 18% interest
Jun 05, 2026- In Favour of Respondent
- Citation Number : TS-378-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Directs builder to pass on Rs. 79.94 lakhs profiteered amount to eligible homebuyers
Jun 05, 2026- In Favour of Appellant
- Citation Number : TS-377-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Directs re-investigation into profiteering by Laureate Buildwell; Directs DGAP to consider tax-rate impact
Jun 05, 2026- In Favour of Respondent
- Citation Number : TS-376-GSTAT(DEL)-2026-GST
High Court
HC: FY 2018-19 import ITC cannot be denied on GSTR-2A/3B mismatch as import/SEZ-data excluded from GSTR-2A
Jun 04, 2026- In Favour of Petitioner
- Citation Number : TS-412-HC(KAR)-2026-GST
High Court
HC: Quashes ex-parte assessment order passed after granting only one day to reply
Jun 04, 2026- In Favour of Petitioner
- Citation Number : TS-411-HC(KAR)-2026-GST
High Court
HC: Restores GST appeal after quashing unreasoned rejection of 371-day delay condonation plea
Jun 04, 2026- In Favour of Petitioner
- Citation Number : TS-410-HC(KAR)-2026-GST
High Court
HC: Dismissal of appeal on limitation untenable where GST cancellation breaches natural justice
Jun 04, 2026- In Favour of Petitioner
- Citation Number : TS-306-HC(BOM)-2026-GST
High Court
HC: Assessment proceedings may have bearing on criminal prosecution where no tax violation is found; Grants conditional bail
Jun 04, 2026- In Favour of Applicant
- Citation Number : TS-409-HC(ALL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Upholds 18% GST on services to foreign consultant as intermediary supply
Jun 04, 2026- In Favour of Respondent
- Citation Number : TS-408-AAAR(HAR)-2026-GST
High Court
HC: 30-day notice in FORM GST REG-31 mandatory before registration cancellation for bank detail default
Jun 03, 2026- In Favour of Petitioner
- Citation Number : TS-407-HC(GAUH)-2026-GST
High Court
HC: Tax-liability on NHAI annuity involves factual determination, not pure question-of-law; Declines interference against Rs 112-crores demand
Jun 03, 2026- In Favour of Respondent
- Citation Number : TS-406-HC(MEGH)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Conversion fee of wetland to dry land constitutes consideration for supply; Taxable under reverse charge
Jun 03, 2026- In Favour of Not Applicable
- Citation Number : TS-1110-AAAR(KER)-2025-GST
Appellate Authority for Advance Ruling
AAAR: ‘Brake Hose’ used in two/four-wheeler breaking systems, classifiable under 4009, attracts 18% GST
Jun 03, 2026- In Favour of Appellant
- Citation Number : TS-405-AAAR(HAR)-2026-GST
High Court
HC: Exemption on healthcare services available even when rendered through another hospital; Rejects 'support services' classification
Jun 02, 2026- In Favour of Petitioner
- Citation Number : TS-404-HC(KAR)-2026-GST