Rulings ( 7160 results )
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
GST Appellate Tribunal
GSTAT: Merger-related ITC dispute involves question of law; Refers matter to division bench
- In Favour of Appellant
- Citation Number : TS-691-GSTAT-2026-GST
High Court
HC: Proper officer competence issuing notice u/s 122 not a patent jurisdictional defect; Declines writ interference
- In Favour of Respondent
- Citation Number : TS-690-HC(DEL)-2026-GST
Authority for Advance Ruling
AAR: Actual-cost electricity recovery by maintenance provider from commercial building unit holders gets ‘pure-agent’ treatment
- In Favour of Applicant
- Citation Number : TS-687-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Nil GST on uncoated paper conditional on actual use by manufacturer for specified notebooks
- In Favour of Not Applicable
- Citation Number : TS-688-AAR(WB)-2026-GST
Authority for Advance Ruling
AAR: Nil GST on uncoated paper for exercise books depends on end-use and manufacturer
- In Favour of Not Applicable
- Citation Number : TS-689-AAR(WB)-2026-GST
Supreme Court
SC: Dismisses Revenue’s SLP against Bombay-HC quashing Rs.363-cr demand on merged Vodafone Idea entity
- In Favour of Respondent
- Citation Number : TS-686-SC-2026-GST
High Court
HC: Penalty imposed u/s 74A within 60-days of SCN issuance unsustainable; Imposes cost on Revenue
- In Favour of Petitioner
- Citation Number : TS-685-HC(BOM)-2026-GST
Supreme Court
SC: Upholds High Court’s judgment relegating Sodexo’s “manifold contentions” to statutory appeal
- In Favour of Respondent
- Citation Number : TS-684-SC-2026-GST
GST Appellate Tribunal
GSTAT: GSTR-2A/ GSTR-3B difference justifies verification but not conclusive proof of wrongful ITC-availment
- In Favour of Appellant
- Citation Number : TS-683-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Same tax-rate on input-output not a bar to IDS refund; Packing materials qualify as inputs
- In Favour of Respondent
- Citation Number : TS-682-GSTAT-2026-GST
High Court
HC: Blocking of electronic credit ledger permissible u/s 79 for recovery of determined dues
- In Favour of Respondent
- Citation Number : TS-681-HC(MAD)-2026-GST
High Court
HC: Despite arguable case against registration-cancellation, refuses interim stay where Assessee admittedly had no business at declared premises
- In Favour of Not Applicable
- Citation Number : TS-678-HC(BOM)-2026-GST
High Court
HC: Remands GST assessments on seigniorage and DMFT charges where earlier seigniorage demands remain pending in appeal
- In Favour of Appellant
- Citation Number : TS-679-HC(MAD)-2026-GST
High Court
HC: Following Goodluck India, quashes communication seeking IGST-refund denial due to omission of Rule 96(10)
- In Favour of Appellant
- Citation Number : TS-676-HC(GUJ)-2026-GST
Supreme Court
SC: Following Aerocom Cushions, SC dismisses SLP against HC-judgment on GST-levy on leasehold rights assignment
- In Favour of Respondent
- Citation Number : TS-680-SC-2026-GST
High Court
HC: SCNs returned unserved, partner refused notice; Madras HC sets-aside assessment orders and remands subject to 100% payment
- In Favour of Appellant
- Citation Number : TS-675-HC(MAD)-2026-GST
High Court
HC: Sets aside assessment order noting reverse charge supplies wrongly treated as ineligible exempt supplies
- In Favour of Appellant
- Citation Number : TS-674-HC(MAD)-2026-GST
Supreme Court
SC: Entrusts GSTAT President with concerns over negligible listing and disposal of appeals
- In Favour of Not Applicable
- Citation Number : TS-677-SC-2026-GST
Supreme Court
SC: Relaxes bail condition in Rs. 30.21 cr GST offence case; Accepts family assets for security bond
- In Favour of Appellant
- Citation Number : TS-673-SC-2026-GST