Rulings ( 6926 results )
High Court
HC: Preferential-Location -Charges by DLF taxable as part of composite-supply qua construction services; Quashes separate levy
May 27, 2026- In Favour of Petitioner
- Citation Number : TS-388-HC(P&H)-2026-GST
High Court
HC: Writ against SCN not maintainable; Dismisses plea over alternative remedy u/s 107(1)
May 27, 2026- In Favour of Respondent
- Citation Number : TS-389-HC(RAJ)-2026-GST
High Court
HC: Prosecuting Advocate for filing client’s GST-appeal in professional capacity spells ‘end of Bar’; Quashes FIR
May 27, 2026- In Favour of Petitioner
- Citation Number : TS-390-HC(ALL)-2026-GST
Authority for Advance Ruling
AAR: PP packing boxes classifiable under HSN 39231090, attract 18% levy
May 26, 2026- In Favour of Applicant
- Citation Number : TS-385-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Laundry soaps not commonly interchangeable with toilet soaps; Attract 18% levy
May 26, 2026- In Favour of Not Applicable
- Citation Number : TS-384-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Temple collecting licence fees for permitting collection of devotees hair, taxable at 18%
May 26, 2026- In Favour of Not Applicable
- Citation Number : TS-382-AAR(TN)-2026-GST
Supreme Court
SC: Grants bail in GST-evasion case, noting over 9-months custody, maximum punishment u/s 132
May 26, 2026- In Favour of Appellant
- Citation Number : TS-383-SC-2026-GST
High Court
HC: Best judgment assessment unsustainable absent proof of notice service; Mere recital insufficient
May 25, 2026- In Favour of Petitioner
- Citation Number : TS-381-HC(KER)-2026-GST
Supreme Court
SC: Copy of SC-order dismissing Revenue’s SLP against HC-ruling setting aside GST-levy on transfer of leasehold rights
May 25, 2026- In Favour of Respondent
- Citation Number : TS-380-SC-2026-GST
High Court
HC: Quashes rectification rejection order over denial of hearing and non-consideration of parallel Centre-State proceedings
May 22, 2026- In Favour of Petitioner
- Citation Number : TS-370-HC(BOM)-2026-GST
High Court
HC: Upholds GST jurisdiction over cross-LoC trade, treats transactions as intra-state supplies; Upholds combined SCN validity
May 22, 2026- In Favour of Respondent
- Citation Number : TS-1103-HC(J&K)-2025-GST
GST Appellate Tribunal
GSTAT: Rule-128 timeline for Standing Committee's reference to DGAP, directory; Upholds profiteering on Siddha Infradev
May 22, 2026- In Favour of Appellant
- Citation Number : TS-379-GSTAT(DEL)-2026-GST
Supreme Court
SC: Bail condition requiring security bond equal to undetermined tax/penalty liability is onerous
May 22, 2026- In Favour of Petitioner
- Citation Number : TS-360-SC-2026-GST
High Court
HC: Declares provisional bank attachment lapsed after one-year statutory period
May 21, 2026- In Favour of Petitioner
- Citation Number : TS-365-HC(BOM)-2026-GST
High Court
HC: Deprecates repeated non-speaking GST orders despite earlier remand directions
May 21, 2026- In Favour of Petitioner
- Citation Number : TS-375-HC(BOM)-2026-GST
High Court
HC: Quashes GST order exceeding SCN demand; Remands govt-consultancy exemption dispute
May 21, 2026- In Favour of Petitioner
- Citation Number : TS-374-HC(BOM)-2026-GST
High Court
HC: Emphasizes pragmatic view in registration cancellations solely based on return-filing default
May 21, 2026- In Favour of Petitioner
- Citation Number : TS-373-HC(CAL)-2026-GST
High Court
HC: No purpose in keeping matter pending once GSTAT appointments made & procedure notified
May 21, 2026- In Favour of Petitioner
- Citation Number : TS-372-HC(ALL)-2026-GST
High Court
HC: Retrospective GST registration cancellation unsustainable absent specific SCN proposal and supporting material
May 20, 2026- In Favour of Petitioner
- Citation Number : TS-371-HC(P&H)-2026-GST
High Court
HC: One-day timeline for document submission and hearing held illusory; Natural-justice mandates effective opportunity
May 20, 2026- In Favour of Petitioner
- Citation Number : TS-369-HC(DEL)-2026-GST