Rulings ( 7222 results )
High Court
HC: Appeal lodged under CBIC’s Amnesty Notification that condones delay, cannot be rejected citing limitation
- In Favour of Petitioner
- Citation Number : TS-20-HC(CAL)-2026-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on factory electrical-work as installations/fittings lose movability upon integration with immovable property
- In Favour of Respondent
- Citation Number : TS-1059-AAAR(TN)-2025-GST
High Court
HC: 3-months gap mandatory between notice issuance & passing final order u/s 73
- In Favour of Petitioner
- Citation Number : TS-19-HC(BOM)-2026-GST
High Court
HC: Buyer not liable to reverse ITC on post-sale discount credit-notes; Permits returns-rectification beyond due-date
- In Favour of Petitioner
- Citation Number : TS-18-HC(GUJ)-2026-GST
Authority for Advance Ruling
AAR: Dermatological treatments for psoriasis, dandruff, dermatitis, not cosmetic procedure like hair-transplant, exempt from GST
- In Favour of Applicant
- Citation Number : TS-1058-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Centage charges for PMC services to Government/local bodies exempt as pure services
- In Favour of Applicant
- Citation Number : TS-1057-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Used car-dealer eligible for ITC on spare parts, repairs, refurbishment services, common business expenses
- In Favour of Not Available
- Citation Number : TS-1056-AAR(KER)-2025-GST
GST Appellate Tribunal
GSTAT: Non-disclosure of GST component by Developer in customer receipt does not amount to profiteering
- In Favour of Respondent
- Citation Number : TS-15-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Hiking base price post-GST rate cut on cinema tickets amounts to profiteering
- In Favour of Applicant
- Citation Number : TS-13-GSTAT(DEL)-2026-GST
High Court
HC: Absent illegality, granting bail on mercy/sympathy opens Pandora’s box; Dismisses humanitarian plea
- In Favour of Respondent
- Citation Number : TS-17-HC(KAR)-2026-GST
Supreme Court
SC: Basis own order, dismisses Revenue’s SLP challenging refund of compensation-cess
- In Favour of Respondent
- Citation Number : TS-16-SC-2026-GST
High Court
HC: Portal-only upload of SCN/orders violates natural justice; Deprecates rectification application rejection sans reasons
- In Favour of Petitioner
- Citation Number : TS-12-HC(ORI)-2026-GST
High Court
HC: Strikes down Rule 39(1)(a) mandating same-month credit distribution by ISD before Section-20 amendment
- In Favour of Petitioner
- Citation Number : TS-1055-HC(TEL)-2025-GST
Supreme Court
SC: Refund of appeal pre-deposit amount relatable to section 107(6), not section 54
- In Favour of Respondent
- Citation Number : TS-11-SC-2026-GST
High Court
HC: Non-production of toll-receipts does not vitiate goods movement; Quashes section-74 notice sans fraud
- In Favour of Petitioner
- Citation Number : TS-1054-HC(ALL)-2025-GST
High Court
HC: No GST on leasehold right assignment by original-lessee to third-party-assignee; Follows GCCI ratio
- In Favour of Petitioner
- Citation Number : TS-10-HC(BOM)-2026-GST
High Court
HC: Quashes SCN for impermissible clubbing of multiple tax-periods; Reiterates binding effect of jurisdictional HC precedent
- In Favour of Petitioner
- Citation Number : TS-09-HC(BOM)-2026-GST
High Court
HC: Denies bail despite 3.5 yr custody, citing absconding co-accused, evidence tampering risk, GST-evasion scale
- In Favour of Respondent
- Citation Number : TS-1053-HC(RAJ)-2025-GST
Supreme Court
SC: Copy of SC-order granting bail in fake-ITC case citing prolonged custody and stalled trial
- In Favour of Petitioner
- Citation Number : TS-06-SC-2026-GST
High Court
HC: Electronic credit ledger blocking beyond 1-year impermissible; Directs withdrawal
- In Favour of Petitioner
- Citation Number : TS-08-HC(CAL)-2026-GST