Rulings ( 7161 results )
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
High Court
HC: Copy of Madras HC order quashing construction-cum-leasing ITC denial for non-consideration of Safari Retreats ratio
- In Favour of Petitioner
- Citation Number : TS-672-HC(MAD)-2026-GST
High Court
HC: Disposes Rule 96(10) challenges following SC’s Goodluck India ruling; Directs refund of duty deposited
- In Favour of Petitioner
- Citation Number : TS-671-HC(MAD)-2026-GST
High Court
HC: Permits manual SPL-01 filing for section 128A waiver despite Circular bar, citing portal glitches
- In Favour of Petitioner
- Citation Number : TS-670-HC(CAL)-2026-GST
GST Appellate Tribunal
GSTAT: Issuing unconditional, non-expiring Electronic Gift Vouchers a valid compliance u/s 171 for passing profiteered amount
- In Favour of Respondent
- Citation Number : TS-669-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Fake invoices from non-existent suppliers justify Section 74 invocation; Consolidated SCN permissible
- In Favour of Both
- Citation Number : TS-668-GSTAT-2026-GST
GST Appellate Tribunal
GSTAT: Affiliation not ‘accreditation’, taxable at 18%, sustains levy on annual registration and late registration charges
- In Favour of Both
- Citation Number : TS-667-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Demand basis GSTR-2A/3B mismatch unsustainable without invoice-wise verification & personal hearing; Remands matter
- In Favour of Appellant
- Citation Number : TS-666-GSTAT-2026-GST
High Court
HC: Declines writ interference in alleged ITC racket involving 107 fake firms; Cites need for detailed factual examination
- In Favour of Respondent
- Citation Number : TS-665-HC(DEL)-2026-GST
High Court
HC: Mere consideration of reply in absence of hearing opportunity doesn’t comply with natural justice principles
- In Favour of Petitioner
- Citation Number : TS-662-HC(BOM)-2026-GST
High Court
HC: Consolidated SCN impairs year-wise taxpayer response; Runs contrary to GST Act statutory year-wise structure
- In Favour of Petitioner
- Citation Number : TS-664-HC(BOM)-2026-GST
High Court
HC: Mechanical Section 74 invocation against recipient for supplier default to bypass Section 73 limitation, impermissible
- In Favour of Petitioner
- Citation Number : TS-663-HC(CAL)-2026-GST
High Court
HC: Government expropriation of land under eminent domain, not supply; No GST deduction from acquisition compensation
- In Favour of Petitioner
- Citation Number : TS-661-HC(KAR)-2026-GST
Authority for Advance Ruling
AAR: GST on international air travel hinges on place of embarkation; Air-transportation of human remains not supply
- In Favour of Applicant
- Citation Number : TS-660-AAR(WB)-2026-GST
High Court
HC: Absent statutory embargo, transfer of proceedings from Audit to Anti-Evasion Wing valid
- In Favour of Respondent
- Citation Number : TS-659-HC(DEL)-2026-GST
High Court
HC: Demand against deceased without SCN to legal heirs, void; Directs fresh proceedings against legal representatives
- In Favour of Petitioner
- Citation Number : TS-658-HC(CAL)-2026-GST
High Court
HC: Assessee’s challenge to surviving demand cannot block refund of pre-deposit on dropped demand
- In Favour of Petitioner
- Citation Number : TS-657-HC(BOM)-2026-GST
High Court
HC: Art. 226 not invocable “as matter of course” post-limitation; No separate SCN for retrospective cancellation
- In Favour of Respondent
- Citation Number : TS-656-HC(RAJ)-2026-GST
High Court
HC: Reiteration of SCN reply in rectification application cannot reset appeal limitation from rejection date
- In Favour of Respondent
- Citation Number : TS-645-HC(MAD)-2026-GST
High Court
HC: Remands profiteering by real-estate cos. to GSTAT following Reckitt Benckiser ruling on flawed ITC-turnover methodology
- In Favour of Petitioner
- Citation Number : TS-627-HC(BOM)-2026-GST