Pre-Deposit Refund Is a Statutory Right on the Dropped Portion — Finality Is Assessed Segment-Wise, Not for the Entire Appeal: Bombay HC in IBM India • Composite Multi-Year SCN Under Section 73 Is Not Permissible: Bombay HC Follows Its Own Milroc and Rite Water Rulings, Distinguishes Delhi HC's Contrary View • Show Cause Notice in Name of Dead Proprietor Is a Nullity: Calcutta HC Sets Aside OIO, Directs Fresh SCN to Legal Heirs Under Section 93(1)(b) • ITC Cannot Be Denied to Bona Fide Buyer for Supplier's GSTR-3B Default; Section 74 Cannot Be Colourably Invoked to Overcome Limitation: Calcutta HC in Cart Infralog • West Bengal AAR Rules on GST for International Airlines: Five Scenarios Settled, Transportation of Human Remains Held Outside Supply • Isabgol Divergence Continues: Three More Rajasthan AARs Hold 5% GST, Maintaining Clear Break From Gujarat AAR's NIL Position • Composite Assessment Order for Multiple Tax Periods — Unsigned — Quashed: Andhra Pradesh HC in VNR Traders • Rule 96(10) SC Ruling Applied in Madras HC: Four Pending Refund Denial Orders Remanded for Reconsideration
7 articles in this category
The West Bengal Authority for Advance Ruling has delivered a comprehensive ruling on the GST treatment of international passenger air transport services, resolv…
The Isabgol classification dispute — which pits Rajasthan against Gujarat on whether APMC-procured Psyllium seeds (Isabgol) supplied without processing are "fre…
The Rajasthan Authority for Advance Ruling has ruled that Psyllium seeds (Isabgol) purchased by an APMC-licensed trader from farmers and supplied without any pr…
The Gujarat AAR has ruled that PTFE braided gland packing — a rope-like braided cord made from pure polytetrafluoroethylene fibre yarn and used as stuffing-box…
The Tamil Nadu Authority for Advance Ruling has issued two companion rulings on the same day covering two contracts of M/s Jay Kay Trans with the Greater Chenna…
The Tamil Nadu Authority for Advance Ruling has delivered a closely reasoned ruling that will require the compostable packaging industry to take stock of its cl…
In a ruling that carries significant implications for the packaging industry, the Gujarat Authority for Advance Ruling has held that paper bags made from paper…
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