Rulings ( 7163 results )
High Court
HC: Recipient cannot be subjected to custodial interrogation absent prima facie collusion with suppliers; Grants bail
- In Favour of Petitioner
- Citation Number : TS-572-HC(KAR)-2026-GST
High Court
HC: Denial of time to reply to Section 74 SCN vitiates adjudication; Allows fresh opportunity
- In Favour of Petitioner
- Citation Number : TS-571-HC(ALL)-2026-GST
High Court
HC: Allows GST-registration restoration over inadvertent address mismatch, subject to late fees, penalty
- In Favour of Petitioner
- Citation Number : TS-570-HC(BOM)-2026-GST
High Court
HC: Hearing before SCN-reply deadline vitiates proceedings; Quashes SCN, consequential order
- In Favour of Petitioner
- Citation Number : TS-569-HC(ALL)-2026-GST
GST Appellate Tribunal
GSTAT: Rule 43 amendment applies prospectively; Absent suppression, converts Section 74 proceedings to Section 73
- In Favour of Appellant
- Citation Number : TS-568-GSTAT-2026-GST
High Court
HC: Penalty exceeding SCN proposal constitutes jurisdictional error u/s 75(7); Sets aside adjudication order
- In Favour of Petitioner
- Citation Number : TS-567-HC(ALL)-2026-GST
High Court
HC: Natural justice plea no ‘sheet anchor’ to bypass Section 107 appeal; Criticises growing tendency of bypassing statutory remedy
- In Favour of Petitioner
- Citation Number : TS-566-HC(BOM)-2026-GST
High Court
HC: Absent adjudication and ECL deposit, directs decision on interest computation plea before enforcing garnishee recovery
- In Favour of Petitioner
- Citation Number : TS-564-HC(BOM)-2026-GST
High Court
HC: Delineates contours of inspection, search & seizure powers; Mandates disclosure of subsequently generated DIN
- In Favour of Petitioner
- Citation Number : TS-563-HC(MAD)-2026-GST
High Court
HC: Remands Section 74 proceedings to decide Bureau of Investigation officer’s jurisdiction to adjudicate
- In Favour of Petitioner
- Citation Number : TS-562-HC(CAL)-2026-GST
High Court
HC: Section 122(1)(iv) penalty untenable where GST on in-patient medicine sales remitted within 3 months
- In Favour of Petitioner
- Citation Number : TS-561-HC(MAD)-2026-GST
High Court
HC: Common date for SCN reply, hearing violates natural justice; Quashes Section 73 order
- In Favour of Petitioner
- Citation Number : TS-560-HC(ALL)-2026-GST
High Court
HC: Grants bail to GST Superintendent in bribery case; Investigation complete, prolonged detention held unjustified
- In Favour of Applicant
- Citation Number : TS-559-HC(GUJ)-2026-GST
High Court
HC: No revenue loss for invoice reporting error in wrong GSTIN; Permits GSTR-1/3B rectification
- In Favour of Petitioner
- Citation Number : TS-558-HC(TRI)-2026-GST
Supreme Court
SC: Dismisses SLP against HC-judgment; Parallel proceedings allowed absent same subject matter, facts, period, tax-liability
- In Favour of Respondent
- Citation Number : TS-557-SC-2026-GST
High Court
HC: Absence of hearing particulars, 3 hearing opportunities, non-speaking order vitiate Section 74 adjudication
- In Favour of Petitioner
- Citation Number : TS-556-HC(GUJ)-2026-GST
High Court
HC: Director's prosecution for company's ITC fraud without prosecuting company unsustainable; Quashes complaint
- In Favour of Petitioner
- Citation Number : TS-555-HC(P&H)-2026-GST
High Court
HC: 10% pre-deposit for penalty-only order inapplicable where SCN predates new proviso to Section 107(6)
- In Favour of Petitioner
- Citation Number : TS-554-HC(DEL)-2026-GST
High Court
HC: Slams 'unmindful' registration, revocation cancellation despite belated returns filed, son’s murder plea; Imposes cost
- In Favour of Petitioner
- Citation Number : TS-553-HC(PAT)-2026-GST
GST Appellate Tribunal
GSTAT: GST proceedings impermissible for transitioned credits that were never disputed under pre-GST regime
- In Favour of Appellant
- Citation Number : TS-552-GSTAT-2026-GST