Rulings ( 7163 results )
High Court
HC: Sec. 73 notice/summary-order cannot morph in Sec.74 order; Failure to prove ITC claim alone insufficient
- In Favour of Petitioner
- Citation Number : TS-494-HC(MAD)-2026-GST
High Court
HC: Quashes registration cancellation over bill-trading allegations for non-application of mind, Rule 22 violation
- In Favour of Petitioner
- Citation Number : TS-493-HC(KAR)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Sun-cured tobacco leaves retain character as tobacco leaves despite grading, bundling or butting; Upholds AAR
- In Favour of Respondent
- Citation Number : TS-489-AAAR(WB)-2026-GST
Appellate Authority for Advance Ruling
AAAR: Motor & three major components insufficient to classify CKD-supply as complete e-rickshaw; Formulates conditions
- In Favour of Appellant
- Citation Number : TS-488-AAAR(WB)-2026-GST
High Court
HC: No negative blocking without availability of credit in ECL; Follows Shyam Sunder Strips
- In Favour of Petitioner
- Citation Number : TS-1114-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Statutory-deposits made by TRANSCO for getting forest-clearance certificate attracts GST under RCM
- In Favour of Respondent
- Citation Number : TS-487-AAR(OD)-2026-GST
Authority for Advance Ruling
AAR: Paper bags made of paper/paper board classifiable under heading 4819; Attract 5% GST
- In Favour of Applicant
- Citation Number : TS-486-AAR(GUJ)-2026-GST
High Court
HC: Orders fresh adjudication on ITC claim under retrospective Section 16(5)
- In Favour of Petitioner
- Citation Number : TS-484-HC(CAL)-2026-GST
High Court
HC: Cancelling GST registration on grounds beyond SCN violates natural justice
- In Favour of Petitioner
- Citation Number : TS-485-HC(TEL)-2026-GST
High Court
HC: Upholds rejection of GST appeal filed beyond condonable period
- In Favour of Respondent
- Citation Number : TS-483-HC(ORI)-2026-GST
High Court
HC: Grants 10-day interim anticipatory bail in alleged Rs. 100 cr tax evasion case
- In Favour of Petitioner
- Citation Number : TS-482-HC(KAR)-2026-GST
High Court
HC: Section 161 confined to patent errors rectification; Upholds application rejection regarding over under-declaration of ineligible-ITC
- In Favour of Respondent
- Citation Number : TS-481-HC(MAD)-2026-GST
High Court
HC: Refund cannot be withheld invoking sec. 54(11) merely because Revenue contemplates to file appeal
- In Favour of Petitioner
- Citation Number : TS-475-HC(ORI)-2026-GST
High Court
HC: Refund of tax voluntarily paid during search not maintainable absent proof of coercion
- In Favour of Petitioner
- Citation Number : TS-480-HC(GUJ)-2026-GST
High Court
HC: Time spent in rectification proceedings excludible for computing appeal limitation; Applies sec.14 of Limitation Act
- In Favour of Petitioner
- Citation Number : TS-479-HC(GAUH)-2026-GST
High Court
HC: Uploading of SCN in the ‘additional-notices’ tab not ‘effective’ service, vitiates adjudication proceedings
- In Favour of Petitioner
- Citation Number : TS-478-HC(BOM)-2026-GST
High Court
HC: Each financial year a separate unit; Clubbing multiple years in single SCN is impermissible
- In Favour of Petitioner
- Citation Number : TS-477-HC(CAL)-2026-GST
Supreme Court
SC: Disposes of writ challenging constitutional validity of Section 69; Follows Radhika Agarwal
- In Favour of Respondent
- Citation Number : TS-476-SC-2026-GST
High Court
HC: ITC accumulated under VAT-era not refundable after transition into GST; Re-credit in ECL permissible
- In Favour of Respondent
- Citation Number : TS-474-HC(GUJ)-2026-GST
GST Appellate Tribunal
GSTAT: Transfers Revenue appeals relating to ITC-refunds to Ghaziabad-Bench; Flags GSTAT portal anomaly showing officer as appellant
- In Favour of Appellant
- Citation Number : TS-473-GSTAT-2026-GST