Rulings ( 7167 results )

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High Court

HC: Physical notice necessary post-registration cancellation; Sets aside adjudication order citing natural justice violation

  • In Favour of Petitioner
  • Citation Number : TS-192-HC(ALL)-2026-GST
High Court

HC: GSTR-1/3B mismatch from bona fide errors not “self-assessed tax” for Sec 75(12) recovery

  • In Favour of Petitioner
  • Citation Number : TS-191-HC(GAUH)-2026-GST
Authority for Advance Ruling

AAR: Medicines and consumables to in-patients a ‘composite supply of healthcare services’, exempt

  • In Favour of Applicant
  • Citation Number : TS-190-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Waste dump site remediation taxable at 18% but exempt as pure services to Government authority

  • In Favour of Applicant
  • Citation Number : TS-189-AAR(TN)-2026-GST
High Court

HC: Copy of Telangana HC-judgment dismissing Fino Bank CEO’s arrest challenge in Rs.840 cr evasion case

  • In Favour of Respondent
  • Citation Number : TS-188-HC(TEL)-2026-GST
Authority for Advance Ruling

AAR: Expenses under DDP till destination includible in transaction value, liable to IGST

  • In Favour of Respondent
  • Citation Number : TS-187-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: E-commerce platform connecting transporter with customers, not GTA; GST payable on commission, TCS applicable

  • In Favour of Applicant
  • Citation Number : TS-186-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: Indian Medical Association collecting subscription & organising seminars, liable for GST

  • In Favour of Respondent
  • Citation Number : TS-185-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: ITC eligible on renting motor vehicles for female employees’ night shift conveyance

  • In Favour of Applicant
  • Citation Number : TS-184-AAR(TN)-2026-GST
High Court

HC: Dismisses challenge to notification restricting transition of eligible cesses

  • In Favour of Respondent
  • Citation Number : TS-1094-HC(MAD)-2025-GST
High Court

HC: Adopts split approach for classifying crushed tobacco leaves under GST vis-à-vis Central-Excise

  • In Favour of Petitioner
  • Citation Number : TS-1093-HC(GUJ)-2025-GST
High Court

HC: 2-year time-limit for filing refund claim mandatory; Condonation only through writ jurisdiction

  • In Favour of Respondent
  • Citation Number : TS-183-HC(KAR)-2026-GST
High Court

HC: Milroc & Rite Water decisions on composite notices bind Revenue, being subsequent to Mathur Polymers ruling

  • In Favour of Petitioner
  • Citation Number : TS-182-HC(BOM)-2026-GST
High Court

HC: Pre-determination of unregistered person's classification/taxability in SCN proposing best judgment assessment, impermissible

  • In Favour of Petitioner
  • Citation Number : TS-181-HC(KER)-2026-GST
High Court

HC: Dismisses challenge against goods seizure as premature, citing Section 74 notice, no documents produced

  • In Favour of Petitioner
  • Citation Number : TS-180-HC(MP)-2026-GST
High Court

HC: Party must come clean before Court; Upholds blocking of electronic credit ledger

  • In Favour of Respondent
  • Citation Number : TS-179-HC(TEL)-2026-GST
High Court

HC: Purpose of petition stands served with unblocking of electronic credit ledger

  • In Favour of Petitioner
  • Citation Number : TS-178-HC(BOM)-2026-GST
Supreme Court

SC: Reaffirms that no writ lies against SCN, despite noting parallel proceedings allegation

  • In Favour of Respondent
  • Citation Number : TS-176-SC-2026-GST
High Court

HC: Declines interference with cancellation SCN, noting Assessee’s reply demonstrating due comprehension

  • In Favour of Respondent
  • Citation Number : TS-175-HC(TEL)-2026-GST
High Court

HC: 18% GST on services to Govt entities valid; Recovery of 6% differential tax deferred

  • In Favour of Respondent
  • Citation Number : TS-174-HC(MAD)-2026-GST