Rulings ( 7159 results )
High Court
HC: Registration cancellation order passed prior to expiry of filing reply illegal; Directs reconsideration
- In Favour of Petitioner
- Citation Number : TS-733-HC(PAT)-2026-GST
High Court
HC: Limitation for refund of Kerala Flood Cess mistakenly paid with GSTR-3B runs from date of correct payment
- In Favour of Petitioner
- Citation Number : TS-732-HC(KER)-2026-GST
High Court
HC: Unsigned SCN and adjudication order non est; Portal upload cannot substitute mandatory authentication
- In Favour of Petitioner
- Citation Number : TS-731-HC(RAJ)-2026-GST
GST Appellate Tribunal
GSTAT: Mere audit detection insufficient; Section 74 penalty unsustainable without positive proof of deliberate suppression
- In Favour of Appellant
- Citation Number : TS-730-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Members divided over whether different vehicle no. in EWB warrants Section 129 penalty; refers to third Member
- In Favour of Not Applicable
- Citation Number : TS-729-GSTAT-2026-GST
High Court
HC: Sets aside composite SCN for multiple FYs; Jurisdictional authorities bound by Bombay HC precedent
- In Favour of Petitioner
- Citation Number : TS-727-HC(BOM)-2026-GST
High Court
HC: Copy of Karnataka HC judgment holding registration cancellation basis fake-registration list without physical verification unsustainable
- In Favour of Petitioner
- Citation Number : TS-726-HC(KAR)-2026-GST
High Court
HC: Permits Assessee to apply for revocation of registration cancellation noting bank account details furnished to Revenue
- In Favour of Appellant
- Citation Number : TS-725-HC(MAD)-2026-GST
High Court
HC: Deficiency Memo must specify clear particulars; Excludes intervening period for fresh refund application
- In Favour of Appellant
- Citation Number : TS-724-HC(MAD)-2026-GST
High Court
HC: Registration revocation permits 30-day return filing; Karnataka HC directs Revenue to examine returns without limitation bar
- In Favour of Appellant
- Citation Number : TS-723-HC(KAR)-2026-GST
High Court
HC: Non-consideration of Assessee’s reply sent by email amounts to violation of natural justice; Quashes adjudication order
- In Favour of Appellant
- Citation Number : TS-722-HC(ALL)-2026-GST
High Court
HC: Non-consideration of reply while passing order cannot be cured through suo motu rectification by Adjudicating Authority
- In Favour of Appellant
- Citation Number : TS-721-HC(ALL)-2026-GST
Authority for Advance Ruling
AAR: Advance ruling unavailable on faculty’s services where applicant itself is not service supplier
- In Favour of Not Available
- Citation Number : TS-720-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Water-pipeline works for IIT Kharagpur taxable at 18% GST; Classifiable under SAC 995429
- In Favour of Respondent
- Citation Number : TS-719-AAR(WB)-2026-GST
High Court
HC: Refund cannot be withheld merely because Revenue’s GSTAT appeal remains pending
- In Favour of Respondent
- Citation Number : TS-718-HC(PAT)-2026-GST
Authority for Advance Ruling
AAR: Self-invoice value deemed as "open market value" for GST payment on services imported from related-party
- In Favour of Applicant
- Citation Number : TS-717-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Supply of 40 Airbus C-295 aircraft to Ministry of Defence taxable; Airbus liable to register in Gujarat
- In Favour of Applicant
- Citation Number : TS-716-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Electric two/three-wheeler sold with/without battery taxable at 5%; Unfitted batteries do not alter EV classification
- In Favour of Applicant
- Citation Number : TS-715-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: “Papad Khar” classifiable under HSN 28362090; Attracts 18% GST
- In Favour of Respondent
- Citation Number : TS-714-AAR(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Transfer of proprietorship to LLP as a going concern, without consideration, amounts to services supply
- In Favour of Applicant
- Citation Number : TS-713-AAR(WB)-2026-GST