Rulings ( 7159 results )
GST Appellate Tribunal
GSTAT: Subsequent goods movement requires separate & valid documentary trail; E-way bill must reflect vehicle change
- In Favour of Respondent
- Citation Number : TS-712-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Manufacturer, trader distinction immaterial to claim IDS refund; Sustains refund despite same input-output HSN
- In Favour of Appellant
- Citation Number : TS-711-GSTAT-2026-GST
High Court
HC: Anticipatory bail plea premature absent communicated Section 69 arrest order; Summons u/s 70 insufficient
- In Favour of Petitioner
- Citation Number : TS-710-HC(P&H)-2026-GST
High Court
HC: Refund allowed in appellate order cannot be disregarded by subordinate authority citing proposed challenge
- In Favour of Petitioner
- Citation Number : TS-709-HC(TEL)-2026-GST
GST Appellate Tribunal
GSTAT: Restricts anti-profiteering demand on Bengal Emami to HIG category; Reduces liability to Rs. 70.58 lakh
- In Favour of Both
- Citation Number : TS-708-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Remands refund/re-credit issue, cites FAA’s failure to record reasons for reducing demand
- In Favour of Respondent
- Citation Number : TS-707-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Pre-deposit mandatory for appeal admission; Treats voluntary payment as admitted liability absent proof of dispute/protest
- In Favour of Respondent
- Citation Number : TS-706-GSTAT-2026-GST
High Court
HC: Section 61 scrutiny not mandatory where demand u/s 74A is based on independent verification
- In Favour of Respondent
- Citation Number : TS-705-HC(ALL)-2026-GST
High Court
HC: Appellate Authority cannot dismiss appeal for non-prosecution; Quashes refund-rejection order
- In Favour of Petitioner
- Citation Number : TS-704-HC(BOM)-2026-GST
High Court
HC: Quashes bank attachment; Allows 15-instalment payment of interest subject to Assessee not challenging assessment order
- In Favour of Petitioner
- Citation Number : TS-703-HC(MAD)-2026-GST
High Court
HC: Deficiency memo cannot be issued to reject refund claim as time-barred; Directs issuance of SCN under Rule 92(3)
- In Favour of Petitioner
- Citation Number : TS-702-HC(MAD)-2026-GST
High Court
HC: Grants bail in alleged Rs.156-cr GST evasion through online money-gaming, noting completed investigation and Magistrate-triable offences
- In Favour of Petitioner
- Citation Number : TS-701-HC(P&H)-2026-GST
High Court
HC: Pre-deposit and consequent deemed stay u/s 107 have no impact on Rule 86A blocking order
- In Favour of Petitioner
- Citation Number : TS-700-HC(MAD)-2026-GST
High Court
HC: Section 61 scrutiny not mandatory where demand proceedings arise from search; Sustains consolidated SCN
- In Favour of Respondent
- Citation Number : TS-698-HC(GAUH)-2026-GST
High Court
HC: Portal-only upload of order does not trigger appeal limitation; Directs appeal hearing on merits
- In Favour of Respondent
- Citation Number : TS-696-HC(RAJ)-2026-GST
GST Appellate Tribunal
GSTAT: Grants urgent hearing; Cites business paralysis from registration cancellation as “sufficient cause”, exempts Registry scrutiny
- In Favour of Appellant
- Citation Number : TS-697-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Revenue’s appeal against restoration of GST registration becomes infructuous after subsequent cancellation
- In Favour of Appellant
- Citation Number : TS-695-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: First Appellate Authority cannot remand matter to Adjudicating Authority for verification; Quashes remand order
- In Favour of Appellant
- Citation Number : TS-694-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Remand by appellate authority contrary to express prohibition ingrained in statute; Allows Revenue’s appeal
- In Favour of Appellant
- Citation Number : TS-693-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Refund cannot be rejected for ineligible ITC in absence of order u/s 73 / 74
- In Favour of Appellant
- Citation Number : TS-692-GSTAT-2026-GST