Rulings ( 7163 results )

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High Court

HC: Sets-aside adjudication order over failure to serve physical notice post-registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-454-HC(ALL)-2026-GST
High Court

HC: Incremental GST burden post-transition recoverable only from contracting employer; State not liable

  • In Favour of Appellant
  • Citation Number : TS-453-HC(KAR)-2026-GST
High Court

HC: Absent Revenue’s rebuttal basis cogent material, appeal limitation runs from order communication date to dealer

  • In Favour of Petitioner
  • Citation Number : TS-452-HC(ALL)-2026-GST
High Court

HC: Retrospectively ratified notifications cannot substitute GST Council’s recommendation; Strikes down amendments effecting unregistered-brand pulses

  • In Favour of Petitioner
  • Citation Number : TS-451-HC(MAD)-2026-GST
High Court

HC: Difference between seigniorage fee and declared supply value justifies section 74 invocation; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-450-HC(MAD)-2026-GST
Supreme Court

SC: Dismisses Revenue’s SLP against HC-judgment holding no negative ITC-blocking without available credit

  • In Favour of Petitioner
  • Citation Number : TS-449-SC-2026-GST
High Court

HC: No ‘negative-blocking’ without credit-availability in ECL; Directs determination of ITC-availment u/s 73 & 74

  • In Favour of Petitioner
  • Citation Number : TS-1112-HC(P&H)-2025-GST
High Court

HC: Sets aside assessment order for want of assessing officer's signature on DRC-07

  • In Favour of Petitioner
  • Citation Number : TS-448-HC(AP)-2026-GST
High Court

HC: Custodial interrogation unnecessary where evidence seized, investigation advanced; Grants bail in ITC-fraud case

  • In Favour of Applicant
  • Citation Number : TS-447-HC(CHAT)-2026-GST
High Court

HC: 7-day pre-arrest notice in GST probe not blanket protection; Dismisses Revenue’s petition

  • In Favour of Petitioner
  • Citation Number : TS-439-HC(DEL)-2026-GST
High Court

HC: Recording reasons is a check against arbitrary action; Quashes non-speaking, unreasoned order cancelling GST registration

  • In Favour of Petitioner
  • Citation Number : TS-438-HC(GAUH)-2026-GST
High Court

HC: Interest liability on delayed tax-payment arises by operation of law; Cannot be waived/reduced by Court

  • In Favour of Respondent
  • Citation Number : TS-446-HC(KAR)-2026-GST
Appellate Authority for Advance Ruling

AAAR: GST paid on solar power plant setup not eligible for ITC; Electricity generated attracts ‘Nil’ rate

  • In Favour of Respondent
  • Citation Number : TS-443-AAAR(RAJ)-2026-GST
Appellate Authority for Advance Ruling

AAAR: Raising funds through QIP “in the course of furtherance of business”, eligible for ITC

  • In Favour of Appellant
  • Citation Number : TS-444-AAAR(HAR)-2026-GST
High Court

HC: Fresh proceedings against legal heir maintainable even without notice during deceased proprietor's lifetime

  • In Favour of Petitioner
  • Citation Number : TS-442-HC(MAD)-2026-GST
High Court

HC: Copy of Madras HC quashing ITC denial based solely on retrospective cancellation of supplier's registration

  • In Favour of Petitioner
  • Citation Number : TS-441-HC(MAD)-2026-GST
GST Appellate Tribunal

GSTAT: Cinema hall liable for anti-profiteering despite State-regulated ticket pricing; Confirms profiteering on rate-cut benefit

  • In Favour of Respondent
  • Citation Number : TS-436-GSTAT(DEL)-2026-GST
High Court

HC: Directs Cognizant's SEZ-unit to approach Appellate-Authority for matters of refund rejection on group health insurance

  • In Favour of Petitioner
  • Citation Number : TS-437-HC(TEL)-2026-GST
Authority for Advance Ruling

AAR: Section 16(5) creates no fresh opportunity to reclaim reversed ITC; Re-availment tantamount to refund

  • In Favour of Not Applicable
  • Citation Number : TS-435-AAR(WB)-2026-GST
High Court

HC: Sets aside assessment order issued u/s 74 instead of 74A; Directs fresh hearing

  • In Favour of Petitioner
  • Citation Number : TS-1111-HC(MAD)-2025-GST