Rulings ( 7163 results )
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
High Court
HC: Canceling registration u/s 29(2)(c) is for failure to file returns, not for filing “nil” returns
- In Favour of Petitioner
- Citation Number : TS-635-HC(MAD)-2026-GST
High Court
HC: Passport renewal period immaterial where foreign travel is Court-restricted; Permits regular 10-year renewal
- In Favour of Petitioner
- Citation Number : TS-632-HC(DEL)-2026-GST
Supreme Court
SC: Section 74 notice cannot rest on mechanical invocation of fraud/suppression absent specific allegations in SCN
- In Favour of Appellant
- Citation Number : TS-631-SC-2026-GST
GST Appellate Tribunal
GSTAT: Post-death demand against proprietor untenable without Section 93 notice and inquiry into inherited estate
- In Favour of Appellant
- Citation Number : TS-630-GSTAT-2026-GST
High Court
HC: Mere supplier cancellation insufficient to allege fraudulent ITC; Absent prima facie collusion, grants anticipatory bail
- In Favour of Petitioner
- Citation Number : TS-629-HC(KAR)-2026-GST
GST Appellate Tribunal
GSTAT: Merely taking ineligible self-assessed ITC without verification not 'suppression' for invoking section 74; Drops demand
- In Favour of Appellant
- Citation Number : TS-628-GSTAT-2026-GST
High Court
HC: Transitional credit unavailable for refund absent proof of credit in ECrL from appointed day
- In Favour of Petitioner
- Citation Number : TS-626-HC(KER)-2026-GST
Authority for Advance Ruling
AAR: Raw Psyllium Seeds (Isabgol) procured through APMC not “Fresh”; Attract 5% GST
- In Favour of Not Applicable
- Citation Number : TS-625-AAR(RAJ)-2026-GST
GST Appellate Tribunal
GSTAT: Composition benefit ceases on crossing Rs.1.5 cr turnover; Rule 35 cum-tax benefit for calculating differential tax
- In Favour of Respondent
- Citation Number : TS-624-GSTAT-2026-GST
Authority for Advance Ruling
AAR: 5% GST on brass/wood handicraft job work subject to registration and ‘handicraft’ conditions; Otherwise 18%
- In Favour of Not Applicable
- Citation Number : TS-623-AAR(RAJ)-2026-GST
High Court
HC: Deputy Commissioner under UPGST Act empowered to issue Section 122 SCN where demand exceeds Rs. 2.5 crore
- In Favour of Petitioner
- Citation Number : TS-622-HC(ALL)-2026-GST
GST Appellate Tribunal
GSTAT: Transporting goods without mandatory E-Way Bill evidences tax evasion intent; Subsequent production insufficient
- In Favour of Appellant
- Citation Number : TS-621-GSTAT-2026-GST
Authority for Advance Ruling
AAR: Recipient of Allen's coaching service determined by contractual liability to pay; E-invoicing obligation independent of ITC eligibility
- In Favour of Not Available
- Citation Number : TS-620-AAR(RAJ)-2026-GST
GST Appellate Tribunal
GSTAT: Toll plaza receipts not mandatory for availing ITC; Upstream supplier’s cancellation cannot deny refund
- In Favour of Respondent
- Citation Number : TS-619-GSTAT-2026-GST
Supreme Court
SC: Dismisses Revenue’s review petition in Bharti Airtel’s mobile towers movability and consequential ITC case
- In Favour of Respondent
- Citation Number : TS-618-SC-2026-GST
GST Appellate Tribunal
GSTAT: Post-interception EWB generation not ipso facto tax evasion where transaction is genuine/traceable; No penalty
- In Favour of Appellant
- Citation Number : TS-617-GSTAT-2026-GST
High Court
HC: CERSAI-registered security-interest prevails over CGST dues; Directs Revenue to hand over sealed property to secured-creditor
- In Favour of Petitioner
- Citation Number : TS-616-HC(BOM)-2026-GST
High Court
HC: Upholds GST on annuity-payments received under concession agreement for road construction; Follows CG Tollway
- In Favour of Respondent
- Citation Number : TS-615-HC(RAJ)-2026-GST
High Court
HC: No challenge to GST levy on online gaming survives after Gameskraft judgment; Dismisses petition
- In Favour of Respondent
- Citation Number : TS-613-HC(SIK)-2026-GST