Rulings ( 7167 results )

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High Court

HC: Rectification application rejection date vital for calculating limitation for filing appeal u/s 107

  • In Favour of Petitioner
  • Citation Number : TS-76-HC(GUJ)-2026-GST
High Court

HC: Quashes order rejecting Patanjali's ocean freight refund, citing Mohit Minerals ruling; Directs re-consideration

  • In Favour of Petitioner
  • Citation Number : TS-75-HC(BOM)-2026-GST
High Court

HC: University collecting Affiliation fees from colleges not towards service to student's admission, attracts GST

  • In Favour of Respondent
  • Citation Number : TS-74-HC(MAD)-2026-GST
GST Appellate Tribunal

GSTAT: FAA/Tribunal cannot convert section-74 adjudication to section-73 proceedings; Remands to proper officer

  • In Favour of Appellant
  • Citation Number : TS-73-GSTAT(DEL)-2026-GST
High Court

HC: Halliburton’s supplying mud-engineering services & chemicals for Krishna-Godavari-basin-project, composite supply; Quashes AAAR-ruling

  • In Favour of Petitioner
  • Citation Number : TS-72-HC(AP)-2026-GST
High Court

HC: Milroc Good Earth & Rite Water judgments against clubbed SCNs prevail over Mathur Polymers ruling

  • In Favour of Petitioner
  • Citation Number : TS-71-HC(BOM)-2026-GST
High Court

HC: Refund under inverted duty structure allowed despite identical tax rates for inputs & output

  • In Favour of Petitioner
  • Citation Number : TS-1072-HC(KAR)-2025-GST
High Court

HC: Quashes appellate order where same officer authorized search and heard appeal

  • In Favour of Petitioner
  • Citation Number : TS-70-HC(RAJ)-2026-GST
Authority for Advance Ruling

AAR: Condenser fan and blower for bus rooftop & engine classifiable as parts of AC machines

  • In Favour of Applicant
  • Citation Number : TS-1071-AAR(RAJ)-2025-GST
Authority for Advance Ruling

AAR: Corporate meal supply via third-party kitchens qualifies as ‘composite supply’; ITC available

  • In Favour of Applicant
  • Citation Number : TS-1070-AAR(TN)-2025-GST
Authority for Advance Ruling

AAR: Employer’s recovery of canteen charges from employees taxable notwithstanding statutory obligation

  • In Favour of Respondent
  • Citation Number : TS-1069-AAR(MAH)-2025-GST
Supreme Court

SC: Courts cannot introduce mechanism alien to section 54 to disburse refund of unconstitutional levy

  • In Favour of Respondent
  • Citation Number : TS-69-SC-2026-GST
Authority for Advance Ruling

AAR: Mining lease services subject to Govt. royalty, attracts 18% GST under RCM

  • In Favour of Respondent
  • Citation Number : TS-1068-AAR(MAH)-2025-GST
Supreme Court

SC: Upholds HC order declining to entertain writ in fake ITC matter requiring factual probe

  • In Favour of Respondent
  • Citation Number : TS-68-SC-2026-GST
High Court

HC: Declines writ in fake-ITC cases; Relegates assessees to appeal, extends limitation window

  • In Favour of Respondent
  • Citation Number : TS-1067-HC(DEL)-2025-GST
Authority for Advance Ruling

AAR: Classifies Flipkart’s proposed e-commerce delivery model as GTA services; Services to unregistered customers exempt

  • In Favour of Applicant
  • Citation Number : TS-61-AAR(TN)-2026-GST
High Court

HC: Summons for inquiry not detention; No 7-day prior notice required u/s 70

  • In Favour of Respondent
  • Citation Number : TS-60-HC(BOM)-2026-GST
Authority for Advance Ruling

AAR: Composite residential construction taxable with one-third land deduction; Distinct tax rate for ‘affordable’ apartments

  • In Favour of Applicant
  • Citation Number : TS-59-AAR(TN)-2026-GST
Authority for Advance Ruling

AAR: ‘Masala/Meetha Paan’ supplied with betel leaf not composite supply, attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-1066-AAR(MAH)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Medical services under State Government Scheme exempt as ‘pure services’; Quashes AAR ruling

  • In Favour of Appellant
  • Citation Number : TS-58-AAAR(OD)-2026-GST