M/S TECHNOSYS INTEGRATED SOLUTIONS PVT LTD VS. UNION OF INDIA
High Court of Delhi, Mar 16, 2026

Efficacious alternative remedy was available to assessee by way of appeal under Section 107 of CGST Act which had admittedly not been exhausted and there was no cause to...

Subject : Demand and Recovery of Tax
Legislation Referred To : Sections 74, 107 and 122(1)(xvii) of Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

SANJAISO HALAI vs. THE UNION OF INDIA AND 2 ORS
High Court of Gauhati, Mar 06, 2026

In event assessee approached officer, duly empowered, by furnishing all pending returns and make full payment of tax dues, officer duly empowered, might consider to drop...

Subject : Registration
In Favour Of : Assessee

ATUL BOKRIYA AND 5 ORS vs. STATE OF NAGALAND
High Court of Gauhati, Mar 03, 2026

Second FIR was permissible when ambit of two FIRs was different even though they may arise from same set of circumstances and assessees had not been able to make out case...

Subject : Offences and Penalties
Legislation Referred To : Sections 7(3)/9 of Lotteries Regulation Act, 1998
In Favour Of : Revenue

IN RE, HARI NARAYAN SINGH
West Bengal Authority for Advance Rulings, Feb 27, 2026

Services provided by assessee to H.M.C. for carrying of segregated waste from secondary transfer point to dumpsite in segregate manner with own Fuel Operated vehicle...

States : West Bengal
Subject : Exemption
In Favour Of : Assessee

IN RE, INDIAN WIRE PRODUCTS COMPANY
West Bengal Authority for Advance Rulings, Feb 27, 2026

Serving of hookah in restaurant would be regarded as composite supply of good and as such, Clause 6(b) of Schedule II of CGST Act, 2017 was not applicable to that supply

States : West Bengal
Subject : Composite Supply
In Favour Of : Revenue

IN RE, SAGE ORGANICS PRIVATE LIMITED
West Bengal Authority for Advance Rulings, Feb 27, 2026

 Non-alcoholic beverages did not contain any fruit pulp or fruit juice in it as such, it could not be covered by tariff item no. 22029920 and that tariff item no....

States : West Bengal
Subject : Classification of goods
Legislation Referred To : Notification No. 1/2017-Central Tax (Rate) Dated 28.06.2017, as amended by virtue of Notification No. 09/2025- Central Tax (Rate) Dated 19.09.2025
In Favour Of : Assessee (Partly)

IN RE, SACHIN GANDHI & ASSOCIATES
Gujarat Authority for Advance Rulings, Feb 26, 2026

Supply of services provided by assessee to AMC for Proposed Construction of Fire Station and Staff Quarters & Multi Level Parking were functions entrusted to...

States : Gujarat
Subject : Exemption
Legislation Referred To : Notification No. 12/2017-Central tax (Rate) dtd. 28.06.2017
In Favour Of : Assessee

IN RE, M/S. VEGAN WOOD PRIVATE LIMITED
Gujarat Authority for Advance Rulings, Feb 25, 2026

During course of hearing, assessee was in position to provide details/documents which they did not submit before advance ruling authority and that material produced for...

States : Gujarat
Subject : Advance Ruling
In Favour Of : Assessee

IN RE, M/S. INDIAN INSTITUTE OF MANAGEMENT
Gujarat Authority for Advance Rulings, Feb 24, 2026

Assessee fell under category of persons notified under Notification No. 50/2018-Central Tax, dated 13.09.2018 and was consequently liable for deduction of TDS under Section...

States : Gujarat
Subject : Levy of tax
Legislation Referred To : Section 51 of the CGST Act, 2017
In Favour Of : Revenue

IN RE, M/S. SOXA FORMULATIONS AND RESEARCH PVT. LTD.
Gujarat Authority for Advance Rulings, Feb 24, 2026

Dry Citrate Powder was classifiable under 29181590 and bicarbonate bag was classifiable under HSN 28363000 attracting GST @ 18%.

States : Gujarat
Subject : Classification of goods
In Favour Of : Revenue