Rulings ( 7159 results )

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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
GST Appellate Tribunal

GSTAT: Supreme Court’s limitation extension applies to departmental proceedings; Missing tax-invoices/EWB indicate tax evasion intent

  • In Favour of Respondent
  • Citation Number : TS-752-GSTAT(BUR)-2026-GST
GST Appellate Tribunal

GSTAT: Value of goods sent for job work not includable in consignment value declared in e-way bill

  • In Favour of Appellant
  • Citation Number : TS-751-GSTAT(TVP)-2026-GST
High Court

HC: GST inapplicable on leasehold rights in industrial plot allotted by GIDC; Directs refund

  • In Favour of Petitioner
  • Citation Number : TS-750-HC(GUJ)-2026-GST
High Court

HC: Sole-use test cannot override ‘triple test’ for classifying goods as automobile parts; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-748-HC(MAD)-2026-GST
High Court

HC: Payments during investigation not voluntary absent ascertainment, acknowledgment; Directs refund with interest

  • In Favour of Petitioner
  • Citation Number : TS-749-HC(KAR)-2026-GST
High Court

HC: Quashes composite SCN, prefers Kerala, Madras and AP HC views over Delhi HC

  • In Favour of Appellant
  • Citation Number : TS-746-HC(TRI)-2026-GST
High Court

HC: Section-16(2)(c) constitutional challenge, reading down plea ‘water under the bridge’ after Bhandari Scraps judgment

  • In Favour of Respondent
  • Citation Number : TS-747-HC(RAJ)-2026-GST
High Court

HC: Appeal cannot be dismissed solely on limitation without examining sufficient cause, substantial compliance

  • In Favour of Appellant
  • Citation Number : TS-744-HC(CAL)-2026-GST
High Court

HC: Rule 96(10) omitted without saving clause; Quashes SCN and orders following Goodluck India

  • In Favour of Appellant
  • Citation Number : TS-742-HC(CAL)-2026-GST
High Court

HC: Post-facto approval and post-GST bill raised in 2018 cannot fasten GST on services actually rendered during 2015

  • In Favour of Appellant
  • Citation Number : TS-740-HC(CAL)-2026-GST
High Court

HC: Directs unblocking of ITC blocked without notice or pre-decisional hearing

  • In Favour of Appellant
  • Citation Number : TS-739-HC(KAR)-2026-GST
High Court

HC: Declines writ, holds SCN to Company alleging penalty against Directors u/s 122(1A) raises factual issues

  • In Favour of Respondent
  • Citation Number : TS-745-HC(DEL)-2026-GST
Authority for Advance Ruling

AAR: Weekly market leasing by Panchayat is neither supply of services nor goods; Exempt

  • In Favour of Applicant
  • Citation Number : TS-743-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Cattle semen sorting not liable for exemption; Attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-741-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Aquaculture aerator gear boxes & spare parts classifiable under HSN 8483; Attract 18% GST

  • In Favour of Respondent
  • Citation Number : TS-738-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: ITC not admissible on GST paid for land survey charges incurred for afforestation compliance

  • In Favour of Respondent
  • Citation Number : TS-737-AAR(TN)-2026-GST
High Court

HC: Sustains corrigendum correcting inconsistent recital in portal order, finding no fresh adjudication, enlarged demand

  • In Favour of Respondent
  • Citation Number : TS-728-HC(DEL)-2026-GST
High Court

HC: Upholds Circular allocating adjudication of DGGI composite SCN to common-authority by ‘highest-demand criterion’

  • In Favour of Respondent
  • Citation Number : TS-735-HC(DEL)-2026-GST
High Court

HC: Appellate Authority cannot dismiss appeal mechanically for non-appearance; Section 107 mandates reasoned adjudication on merits

  • In Favour of Not Available
  • Citation Number : TS-734-HC(PAT)-2026-GST