Rulings ( 7158 results )

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High Court

HC: Mckinsey’s SEZ unit eligible for refund of unutilized ITC; Rule 89 contains no 'supplier-only ' restriction

  • In Favour of Petitioner
  • Citation Number : TS-773-HC(MAD)-2026-GST
High Court

HC: “Wilful” suppression requires discernible tax evasion intent, distinct from mere omission; Quashes Section-74 proceedings

  • In Favour of Petitioner
  • Citation Number : TS-771-HC(GAUH)-2026-GST
GST Appellate Tribunal

GSTAT: Rs. 20-lakh GSTAT appeal limit applies to interest amount where dispute concerns interest alone

  • In Favour of Appellant
  • Citation Number : TS-770-GSTAT(ERN)-2026-GST
GST Appellate Tribunal

GSTAT: Tax, interest, penalty demand illegal without serving a show-cause notice to taxpayer

  • In Favour of Appellant
  • Citation Number : TS-769-GSTAT(KLK)-2026-GST
GST Appellate Tribunal

GSTAT: Disclosure of interest-income in GSTR-09C, inadvertently reported as other State turnover, insufficient to claim exemption

  • In Favour of Respondent
  • Citation Number : TS-768-GSTAT(RPR)-2026-GST
Supreme Court

SC: Dismisses SLP, upholds refund with interest on mistaken ECL deposit, citing delayed deficiency memo

  • In Favour of Respondent
  • Citation Number : TS-767-SC-2026-GST
High Court

HC: Successive writ challenging same order impermissible after earlier withdrawal without liberty

  • In Favour of Respondent
  • Citation Number : TS-765-HC(ORI)-2026-GST
Supreme Court

SC: Upholds HC order refusing writ against corrigendum enlarging Section 74 SCN scope

  • In Favour of Both
  • Citation Number : TS-766-SC-2026-GST
GST Appellate Tribunal

GSTAT: Summarily dismisses Revenue’s appeal against First Appellate Authority’s order involving disputed amount below Rs 50,000

  • In Favour of Respondent
  • Citation Number : TS-764-GSTAT(AGR)-2026-GST
GST Appellate Tribunal

GSTAT: Upholds inverted-duty refund; Rules credit-note deduction valid, rejects Circular 135/05/2020-GST applicability

  • In Favour of Respondent
  • Citation Number : TS-763-GSTAT(KLK)-2026-GST
GST Appellate Tribunal

GSTAT: Nine-day transit, unexplained breakdown and fresh E-way Bill establish tax-evasion intent; Upholds penalty

  • In Favour of Respondent
  • Citation Number : TS-762-GSTAT(VRN)-2026-GST
GST Appellate Tribunal

GSTAT: Tax payment, returns filing insufficient for revocation; FAA must ensure interest and late fee payment

  • In Favour of Appellant
  • Citation Number : TS-761-GSTAT(HYD)-2026-GST
GST Appellate Tribunal

GSTAT: Outsourced caterer’s food supply to hospital in-patients not ‘composite supply’; Denies Circular No. 32/06/2018-GST benefit

  • In Favour of Appellant
  • Citation Number : TS-760-GSTAT(HYD)-2026-GST
High Court

HC: Common factual background alone won’t attract bar u/s 6(2)(b) where proceedings arise from distinct infractions

  • In Favour of Respondent
  • Citation Number : TS-759-HC(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: Suspected e-way bill reuse cannot sustain detention absent independent evidence; Sets aside penalty

  • In Favour of Appellant
  • Citation Number : TS-758-GSTAT(LCK)-2026-GST
GST Appellate Tribunal

GSTAT: Upholds inverted-tax refund where inputs and output goods are distinct; CBIC circular non-binding on Tribunal

  • In Favour of Respondent
  • Citation Number : TS-757-GSTAT(KLK)-2026-GST
High Court

HC: Dharma Productions’ pre-Oct. 2021 theatrical rights licensing not classifiable as “IT Software”; attracts 12% GST

  • In Favour of Petitioner
  • Citation Number : TS-756-HC(BOM)-2026-GST
High Court

HC: Advocate-Client privilege not absolute bar against GST investigation into Advocate’s conduct; Upholds CPU seizure

  • In Favour of Respondent
  • Citation Number : TS-755-HC(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: Section 129 penalty unsustainable without specific contravention alleged in SCN and established by evidence

  • In Favour of Appellant
  • Citation Number : TS-754-GSTAT(TVP)-2026-GST
GST Appellate Tribunal

GSTAT: Works contract services to statutory authority cannot avail concessional GST rate applicable to local authority

  • In Favour of Respondent
  • Citation Number : TS-753-GSTAT(TVP)-2026-GST