Rulings ( 7163 results )

Filters
High Court

HC: Adjudication orders passed by successor officer despite hearing by predecessor Commissioner, violates natural justice principles

  • In Favour of Petitioner
  • Citation Number : TS-362-HC(DEL)-2026-GST
High Court

HC: Sets aside rejection of revocation application over non-supply of field visit report

  • In Favour of Petitioner
  • Citation Number : TS-364-HC(CAL)-2026-GST
High Court

HC: Penalty cannot be confirmed if not specified in statutory DRC-01 form

  • In Favour of Petitioner
  • Citation Number : TS-363-HC(ALL)-2026-GST
High Court

HC: Substitutes token fine for 200% penalty on e-way bill lapse noting absence of intent and minor delay

  • In Favour of Petitioner
  • Citation Number : TS-355-HC(CAL)-2026-GST
High Court

HC: Relegates Assessee to GSTAT citing extended time limit for filing appeal and reduced pre-deposit

  • In Favour of Petitioner
  • Citation Number : TS-354-HC(CAL)-2026-GST
High Court

HC: Directs reimbursement of GST paid on frozen meat supplied to Indian Army

  • In Favour of Petitioner
  • Citation Number : TS-353-HC(DEL)-2026-GST
High Court

HC: Permits adjudication on SCN resurrecting settled ITC reversal issue; Flags inconsistency in Revenue’s approach

  • In Favour of Petitioner
  • Citation Number : TS-352-HC(CAL)-2026-GST
High Court

HC: Penalty confirmed far beyond SCN proposal ex facie without jurisdiction, contrary to Section 75(7)

  • In Favour of Petitioner
  • Citation Number : TS-361-HC(ALL)-2026-GST
Supreme Court

SC: Grants bail to GST Superintendent in bribery case; Continued incarceration unwarranted after charge-sheet filed

  • In Favour of Appellant
  • Citation Number : TS-359-SC-2026-GST
High Court

HC: Denies bail to CGST Officer in Rs. 10 lakhs bribery case

  • In Favour of Respondent
  • Citation Number : TS-358-HC(CHAT)-2026-GST
High Court

HC: Tax paid under protest anterior to demand-order adjustable against mandatory pre-deposit for appeal filing

  • In Favour of Applicant
  • Citation Number : TS-357-HC(BOM)-2026-GST
High Court

HC: Blocking ITC without recording reasons or passing order violates Rule 86A, Illegal

  • In Favour of Petitioner
  • Citation Number : TS-356-HC(P&H)-2026-GST
High Court

HC: Excess DRC-03 payment during investigation satisfies pre-deposit requirement; Directs issuance of State-wide administrative instructions

  • In Favour of Petitioner
  • Citation Number : TS-350-HC(ALL)-2026-GST
High Court

HC: Clarifies STO’s power to initiate action following audit; Dismisses plea for availability of alternate-remedy

  • In Favour of Respondent
  • Citation Number : TS-351-HC(J&K)-2026-GST
Authority for Advance Ruling

AAR: ITC admissible on CCV tower as structural support to insulated electrical cable-manufacturing plant

  • In Favour of Applicant
  • Citation Number : TS-349-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: AAC Bricks/Blocks not ‘ceramic’ in nature; Classifiable under HSN 6810, instead of 6904

  • In Favour of Respondent
  • Citation Number : TS-348-AAR(GUJ)-2026-GST
Authority for Advance Ruling

AAR: Polycab eligible for ITC on concrete tower supporting VCV-lines at factory for EHV-cables

  • In Favour of Applicant
  • Citation Number : TS-347-AAR(GUJ)-2026-GST
Appellate Authority for Advance Ruling

AAAR: Corporate meal supply via third-party kitchens, taxable @18% as ‘composite supply’; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-346-AAAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Black mineral/alkaline water classifiable as “mineral water”, attracts 5% Levy

  • In Favour of Applicant
  • Citation Number : TS-345-AAR(GUJ)-2026-GST
High Court

HC: Quashes non-speaking refund rejection, ignoring Assessee’s distinct-person plea; Directs de novo adjudication

  • In Favour of Petitioner
  • Citation Number : TS-343-HC(BOM)-2026-GST