Rulings ( 6754 results )
High Court
HC: In Abbott’s relief, holds ‘detail’ less SCN an empty formality failing to inform Department’s intent
Apr 07, 2026- In Favour of Petitioner
- Citation Number : TS-219-HC(P and H)-2026-GST
Authority for Advance Ruling
AAR: Training services by MSDE/NSDC affiliated institute for digital marketing courses exempt from GST
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-218-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Rules on Input services for constructing foundation/structural support for plant and machinery
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-217-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: ITC eligible on foundation and structural support for plant and machinery installed in factory
Apr 07, 2026- In Favour of Applicant
- Citation Number : TS-216-AAR(GUJ)-2026-GST
High Court
HC: No TCS liability on E-comm Operator not collecting consideration for supplies on its platform
Apr 07, 2026- In Favour of Petitioner
- Citation Number : TS-215-HC(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: No anti-profiteering by Realtor where entire project executed post-GST; Drops anti-profiteering allegation
Apr 07, 2026- In Favour of Respondent
- Citation Number : TS-214-GSTAT(DEL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Geomembranes manufactured from HDPE strips not articles of Plastic; Dismisses Revenue’s appeal
Apr 07, 2026- In Favour of Respondent
- Citation Number : TS-213-AAAR(GUJ)-2026-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on leasehold land assignment where Assignee constructs factory for own permanent enjoyment
Apr 06, 2026- In Favour of Respondent
- Citation Number : TS-212-AAAR(TN)-2026-GST
High Court
HC: Fraudulent availment of ITC does not justify issuance of consolidated SCN for multiple-years
Apr 06, 2026- In Favour of Petitioner
- Citation Number : TS-210-HC(BOM)-2026-GST
High Court
HC: Negative blocking of ITC impermissible; Positive balance can be blocked
Apr 04, 2026- In Favour of Petitioner
- Citation Number : TS-209-HC(BOM)-2026-GST
High Court
HC: Stays recovery proceedings against Refex Industries; Directs re-credit of Rs. 1.1 cr in ledger
Apr 04, 2026- In Favour of Petitioner
- Citation Number : TS-208-HC(BOM)-2026-GST
High Court
HC: Bonafide reasons for non-filing of returns, procedural delay cannot override substantive rights; Quashes registration-cancellation
Apr 04, 2026- In Favour of Petitioner
- Citation Number : TS-207-HC(BOM)-2026-GST
High Court
HC: Declines interference on ground of multi-year clubbing
Apr 04, 2026- In Favour of Respondent
- Citation Number : TS-206-HC(DEL)-2026-GST
High Court
HC: Restriction on electronic credit ledger cannot continue beyond 1 year; Sets aside ITC blocking
Apr 02, 2026- In Favour of Petitioner
- Citation Number : TS-204-HC(BOM)-2026-GST
High Court
HC: Negative blocking beyond ambit of Rule 86A; Directs restoration of Rs. 1.42 cr ITC
Apr 02, 2026- In Favour of Petitioner
- Citation Number : TS-203-HC(BOM)-2026-GST
High Court
HC: Transit-State officers lack powers to intercept/detain/confiscate goods movement governed by IGST Act
Apr 02, 2026- In Favour of Petitioner
- Citation Number : TS-205-HC(AP)-2026-GST
High Court
HC: Reiterates statutory 15-days reply timeline in refund proceedings; Quashes rejection order citing natural justice principle
Mar 31, 2026- In Favour of Petitioner
- Citation Number : TS-200-HC(BOM)-2026-GST
High Court
HC: Packaging similarity not determinative of “brand name”; Sustains exemption on relinquishment of brand-rights
Mar 30, 2026- In Favour of Petitioner
- Citation Number : TS-202-HC(MAD)-2026-GST
High Court
HC: In Instakart's petition, reads down Section 16(2)(c)/Rule 36(4) to allow ITC to bonafide recipients despite supplier's default
Mar 30, 2026- In Favour of Petitioner
- Citation Number : TS-201-HC(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: No single fixed formula in cinema business; Confirms Rs. 19.86 lakhs profiteering
Mar 27, 2026- In Favour of Respondent
- Citation Number : TS-199-GSTAT(DEL)-2026-GST