Rulings ( 6754 results )
Authority for Advance Ruling
AAR: Pooja Oil classifiable based on intended use, market positioning, and labeling, not edibility
Apr 13, 2026- In Favour of Applicant
- Citation Number : TS-240-AAR(MAH)-2026-GST
High Court
HC: Opportunity for personal-hearing contingent upon Assessee filing reply requesting for an opportunity
Apr 13, 2026- In Favour of Respondent
- Citation Number : TS-239-HC(MP)-2026-GST
High Court
HC: Prima facie opines Municipal Corporation not GST immune; Relegates factual exemption dispute to FAA
Apr 10, 2026- In Favour of Respondent
- Citation Number : TS-237-HC(JHAR)-2026-GST
High Court
HC: Continued bank account attachment violates right to property under Article 300A; Imposes costs on Officer
Apr 10, 2026- In Favour of Petitioner
- Citation Number : TS-236-HC(BOM)-2026-GST
High Court
HC: Demand after voluntary ITC-reversal tantamount to double-taxation; Interest unwarranted where balance remains in ECrL
Apr 10, 2026- In Favour of Petitioner
- Citation Number : TS-234-HC(ORI)-2026-GST
High Court
HC: GST return defaulter in one State will be denied registration in other State
Apr 10, 2026- In Favour of Respondent
- Citation Number : TS-235-HC(RAJ)-2026-GST
Authority for Advance Ruling
AAR: Pure labour services for standalone residential houses, not forming part of residential complex, exempt
Apr 09, 2026- In Favour of Applicant
- Citation Number : TS-233-AAR(KAR)-2026-GST
Supreme Court
SC: Upholds HC order denying anticipatory bail over offence involving less than Rs. 5 cr
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-232-SC-2026-GST
High Court
HC: Offences involving less than Rs. 5 cr are non-cognizable & bailable; Denies anticipatory bail
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-231-HC(CHAT)-2026-GST
High Court
HC: Pigmy agents are Bank’s employees, not business facilitators; No GST on ‘commission’ payouts
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-230-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: Charitable trust receiving fee from affiliated colleges for imparting Emergency Care courses, not exempt
Apr 09, 2026- In Favour of Respondent
- Citation Number : TS-229-AAR(KAR)-2026-GST
High Court
HC: GST registration cannot be cancelled merely for filing NIL returns
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-228-HC(UTT)-2026-GST
High Court
HC: Clubbed multi-year SCNs invalid; Milroc and Rite Water prevail over Mathur Polymers
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-227-HC(BOM)-2026-GST
High Court
HC: Quashes Rs. 159.85 Cr GST demand against City Union Bank; Remands for reconsideration
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-226-HC(MAD)-2026-GST
High Court
HC: Human error in demand breakup cannot defeat Amnesty Scheme u/s 128A
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-225-HC(MAD)-2026-GST
High Court
HC: Parallel GST proceedings invalidate bank attachment; Reiterates bar under Section 6(2)(b)
Apr 09, 2026- In Favour of Petitioner
- Citation Number : TS-224-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Rebate received from Bank’s corporate card for paying excise duty, not subject to GST
Apr 08, 2026- In Favour of Applicant
- Citation Number : TS-223-AAR(KAR)-2026-GST
High Court
HC: Recipient's registration cancellation over alleged fraudulent ITC unsustainable without cogent evidence beyond suppliers’ cancellation
Apr 08, 2026- In Favour of Petitioner
- Citation Number : TS-221-HC(BOM)-2026-GST
Authority for Advance Ruling
AAR: Transferring right to use/enjoy leasehold land/building as capital contribution to LLP, is taxable service
Apr 08, 2026- In Favour of Respondent
- Citation Number : TS-222-AAR(OD)-2026-GST
High Court
HC: Mandates independent claim u/s 142(3) for refund of CENVAT-credit in cash post-rebate rejection
Apr 08, 2026- In Favour of Respondent
- Citation Number : TS-220-HC(BOM)-2026-GST