Rulings ( 7163 results )

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GST Appellate Tribunal

GSTAT: Permits postal service on Revenue under Section-169 after portal-based service remains ineffective

  • In Favour of Appellant
  • Citation Number : TS-472-GSTAT(DEL)-2026-GST
High Court

HC: Partners of partnership personally liable for tax dues; Upholds former partner’s bank account attachment

  • In Favour of Respondent
  • Citation Number : TS-471-HC(MAD)-2026-GST
High Court

HC: Remands assessment noting Revenue ignored ITC reversal disclosed in GSTR-9

  • In Favour of Petitioner
  • Citation Number : TS-470-HC(MAD)-2026-GST
High Court

HC: Marking personal hearing “not applicable” while passing adverse order runs contrary to Section 75

  • In Favour of Petitioner
  • Citation Number : TS-469-HC(BOM)-2026-GST
High Court

HC: 'Where it appears' u/s-74 requires only ‘prima-facie’ satisfaction, not conclusive proof of fraud; Distinguishes pre-GST law

  • In Favour of Respondent
  • Citation Number : TS-467-HC(MAD)-2026-GST
High Court

HC: SCN issued to amalgamated non-existent entity void ab initio; Section-87 facilitation, an interim measure

  • In Favour of Petitioner
  • Citation Number : TS-466-HC(BOM)-2026-GST
Authority for Advance Ruling

AAR: Liquidated damages recovered from transporters not 'consideration', not liable to GST

  • In Favour of Applicant
  • Citation Number : TS-465-AAR(GUJ)-2026-GST
High Court

HC: Representation post cancellation not revocation, challenge not maintainable where statutory appeal is available; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-461-HC(KAR)-2026-GST
High Court

HC: Unconsidered DRC-01A reply with documents vitiates ex parte adjudication qua DRC-01

  • In Favour of Petitioner
  • Citation Number : TS-463-HC(KAR)-2026-GST
High Court

HC: GST reimbursement dispute lies only between contractor and employer; Court cannot waive statutory liabilities

  • In Favour of Appellant
  • Citation Number : TS-464-HC(KAR)-2026-GST
Authority for Advance Ruling

AAR: Vocational, self-defence services by charitable trust under Government programmes exempt, subject to valid registration

  • In Favour of Applicant
  • Citation Number : TS-462-AAR(GUJ)-2026-GST
High Court

HC: Wrong-head GST payment to be adjusted before tax, interest and penalty recovery; Sets-aside recovery

  • In Favour of Petitioner
  • Citation Number : TS-460-HC(KAR)-2026-GST
High Court

HC: Typographical error in SCN not a shield when Assessee participated in proceedings without objection

  • In Favour of Respondent
  • Citation Number : TS-459-HC(GUJ)-2026-GST
High Court

HC: Upholds penalties on partners for fake invoice, hawala-linked ITC fraud; Rejects challenge to Section 122(1A) action

  • In Favour of Respondent
  • Citation Number : TS-458-HC(GUJ)-2026-GST
High Court

HC: Excess ITC claimed over GSTR-3B/2A discrepancy constitutes ‘wrongful availment and utilisation of ITC'; Interest attracted

  • In Favour of Respondent
  • Citation Number : TS-457-HC(MAD)-2026-GST
High Court

HC: Defective verification reports fail statutory ‘reasons to believe’ test required for registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-456-HC(KAR)-2026-GST
Supreme Court

SC: Upholds HC’s non-interference with SCN proposing demand on BOT annuity payments; Dismisses GMR’s SLP

  • In Favour of Petitioner
  • Citation Number : TS-1113-SC-2025-GST
High Court

HC: Quashes composite SCN for multiple FYs; Reaffirms year-wise requirement

  • In Favour of Petitioner
  • Citation Number : TS-455-HC(KER)-2026-GST
High Court

HC: Tobacco not manufactured; Classifies as unmanufactured under CETH 24012090

  • In Favour of Petitioner
  • Citation Number : TS-440-HC(MAD)-2026-GST
High Court

HC: Remands ISD-credit-distribution dispute in light of Reliance-Jio-Infocomm Ruling; Keeps validity challenge open

  • In Favour of Not Applicable
  • Citation Number : TS-445-HC(BOM)-2026-GST