Rulings ( 7163 results )

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Authority for Advance Ruling

AAR: PP packing boxes classifiable under HSN 39231090, attract 18% levy

  • In Favour of Applicant
  • Citation Number : TS-385-AAR(WB)-2026-GST
Authority for Advance Ruling

AAR: Laundry soaps not commonly interchangeable with toilet soaps; Attract 18% levy

  • In Favour of Not Applicable
  • Citation Number : TS-384-AAR(WB)-2026-GST
Authority for Advance Ruling

AAR: Temple collecting licence fees for permitting collection of devotees hair, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-382-AAR(TN)-2026-GST
Supreme Court

SC: Grants bail in GST-evasion case, noting over 9-months custody, maximum punishment u/s 132

  • In Favour of Appellant
  • Citation Number : TS-383-SC-2026-GST
High Court

HC: Best judgment assessment unsustainable absent proof of notice service; Mere recital insufficient

  • In Favour of Petitioner
  • Citation Number : TS-381-HC(KER)-2026-GST
Supreme Court

SC: Copy of SC-order dismissing Revenue’s SLP against HC-ruling setting aside GST-levy on transfer of leasehold rights

  • In Favour of Respondent
  • Citation Number : TS-380-SC-2026-GST
High Court

HC: Quashes rectification rejection order over denial of hearing and non-consideration of parallel Centre-State proceedings

  • In Favour of Petitioner
  • Citation Number : TS-370-HC(BOM)-2026-GST
High Court

HC: Upholds GST jurisdiction over cross-LoC trade, treats transactions as intra-state supplies; Upholds combined SCN validity

  • In Favour of Respondent
  • Citation Number : TS-1103-HC(J&K)-2025-GST
GST Appellate Tribunal

GSTAT: Rule-128 timeline for Standing Committee's reference to DGAP, directory; Upholds profiteering on Siddha Infradev

  • In Favour of Appellant
  • Citation Number : TS-379-GSTAT(DEL)-2026-GST
Supreme Court

SC: Bail condition requiring security bond equal to undetermined tax/penalty liability is onerous

  • In Favour of Petitioner
  • Citation Number : TS-360-SC-2026-GST
High Court

HC: Declares provisional bank attachment lapsed after one-year statutory period

  • In Favour of Petitioner
  • Citation Number : TS-365-HC(BOM)-2026-GST
High Court

HC: Deprecates repeated non-speaking GST orders despite earlier remand directions

  • In Favour of Petitioner
  • Citation Number : TS-375-HC(BOM)-2026-GST
High Court

HC: Quashes GST order exceeding SCN demand; Remands govt-consultancy exemption dispute

  • In Favour of Petitioner
  • Citation Number : TS-374-HC(BOM)-2026-GST
High Court

HC: Emphasizes pragmatic view in registration cancellations solely based on return-filing default

  • In Favour of Petitioner
  • Citation Number : TS-373-HC(CAL)-2026-GST
High Court

HC: No purpose in keeping matter pending once GSTAT appointments made & procedure notified

  • In Favour of Petitioner
  • Citation Number : TS-372-HC(ALL)-2026-GST
High Court

HC: Retrospective GST registration cancellation unsustainable absent specific SCN proposal and supporting material

  • In Favour of Petitioner
  • Citation Number : TS-371-HC(P&H)-2026-GST
High Court

HC: One-day timeline for document submission and hearing held illusory; Natural-justice mandates effective opportunity

  • In Favour of Petitioner
  • Citation Number : TS-369-HC(DEL)-2026-GST
High Court

HC: Polypropylene leno bags classifiable as plastic, not textile sacks; Upholds Single-Judge ruling

  • In Favour of Respondent
  • Citation Number : TS-368-HC(CAL)-2026-GST
High Court

HC: Non-consideration of SCN reply and denial of personal hearing vitiates GST adjudication order

  • In Favour of Petitioner
  • Citation Number : TS-367-HC(ORI)-2026-GST
High Court

HC: Directs Appellate Authority to accept manual appeal where DRC-07 unavailable as per Rule 108(1) proviso

  • In Favour of Petitioner
  • Citation Number : TS-366-HC(BOM)-2026-GST