Rulings ( 7162 results )

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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
High Court

HC: Quashes assessment order passed within three months of SCN; Remands for fresh adjudication

  • In Favour of Petitioner
  • Citation Number : TS-654-HC(AP)-2026-GST
High Court

HC: Unsigned GST assessment orders lack legal efficacy; Quashes assessment orders, permits fresh proceedings upon 20% pre-deposit

  • In Favour of Petitioner
  • Citation Number : TS-653-HC(AP)-2026-GST
High Court

HC: Quashes assessment order passed after registration cancellation, noting portal notices were inaccessible to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-652-HC(AP)-2026-GST
High Court

HC: Period/ITC overlap insufficient for Section 6(2)(b) “same subject matter” test; Requires factual examination on appeal

  • In Favour of Respondent
  • Citation Number : TS-655-HC(DEL)-2026-GST
High Court

HC: Failure to file reply cannot extinguish right to personal hearing; Quashes adjudication order, remands matter

  • In Favour of Petitioner
  • Citation Number : TS-650-HC(ALL)-2026-GST
High Court

HC: Quashes demand on excavated-soil barter where different valuation rules invoked in SCN and order without Assessee’s opportunity

  • In Favour of Petitioner
  • Citation Number : TS-649-HC(GUJ)-2026-GST
High Court

HC: Demand exceeding SCN proposal violates Section 75(7); Quashes adjudication order against Dell International

  • In Favour of Petitioner
  • Citation Number : TS-651-HC(ALL)-2026-GST
High Court

HC: Quashes orders founded on AI-generated case laws; Mandates AI-use compliance, warns of contempt for breach

  • In Favour of Petitioner
  • Citation Number : TS-646-HC(GUJ)-2026-GST
High Court

HC: Grants bail in Rs. 73.75-cr ITC fraud case, notes 2-months custody, completion of investigation

  • In Favour of Petitioner
  • Citation Number : TS-648-HC(PAT)-2026-GST
High Court

HC: Entire evidence documentary in nature; Grants bail in alleged Rs. 13.09 cr ITC-fraud case

  • In Favour of Petitioner
  • Citation Number : TS-647-HC(P&H)-2026-GST
GST Appellate Tribunal

GSTAT: Section 128A waiver hinges on ITC availment period; Credit claimed beyond March-2020 falls outside scope

  • In Favour of Respondent
  • Citation Number : TS-644-GSTAT-2026-GST
High Court

HC: Mere declaration of ‘nil’ turnover doesn’t mean business discontinuation; Quashes registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-643-HC(GUJ)-2026-GST
GST Appellate Tribunal

GSTAT: Detention on mere suspicion of e-way bill reuse unsustainable; Quashes penalty

  • In Favour of Respondent
  • Citation Number : TS-641-GSTAT-2026-GST
GST Appellate Tribunal

GSTAT: Upholds penalty for excavator transport without e-way bill; Rejects self-use and sub-20-KM exemption plea

  • In Favour of Appellant
  • Citation Number : TS-642-GSTAT-2026-GST
Supreme Court

SC: Copy of SC-judgment quashing Section 74 notice/order for fraud/suppression mechanical invocation, without foundational facts

  • In Favour of Petitioner
  • Citation Number : TS-640-SC-2026-GST
High Court

HC: Supplier insolvency doesn't dilute purchaser's obligation to ascertain tax payment before ITC availment u/s 16(2)(c)

  • In Favour of Respondent
  • Citation Number : TS-639-HC(RAJ)-2026-GST
High Court

HC: Sets aside denial of Cipla’s budgetary support without considering ITC discrepancy between CA certificate and claim

  • In Favour of Petitioner
  • Citation Number : TS-638-HC(SIK)-2026-GST
High Court

HC: Quashes proceedings against deceased Assessee despite Revenue’s ignorance of Assessee’s death

  • In Favour of Petitioner
  • Citation Number : TS-637-HC(GUJ)-2026-GST
High Court

HC: GST appeal limitation runs from rectification order where Section 161 application is timely filed; Quashes rejection

  • In Favour of Petitioner
  • Citation Number : TS-636-HC(GUJ)-2026-GST