SEZ Unit Entitled to Claim Refund of Unutilised ITC — Restriction Reading ‘Only Supplier Can Claim’ Is Misplaced: Madras HC Follows Platinum Holdings and Urjita Electronics • Pre-Deposit Under Substituted Section 107(6) Proviso Not Applicable to Penalty-Only Order Arising From SCN Issued Before 01.10.2025: Delhi HC Applies Gaurav Jain Consistently • GSTAT Exercises Discretion Under Section 112(2) to Refuse Admission of Appeal Where Penalty Does Not Exceed Rs. 50,000 — Chandigarh Bench’s First Application of Minimum Threshold • Mining Royalty Paid by Short-Term Permit Holder to State Government Is Taxable Under RCM at 18% GST — Same Treatment as Quarry Lease/Mining Lease: Rajasthan AAR Follows Vinayak Stone Crusher and SC’s MADA • Centage Charges Paid to SPV for KIIFB-Funded Infrastructure Projects Taxable at 18% GST Under SAC 998339, Not Exempt Under Entry 3 — State/Coastal Highways Are Not Panchayat/Municipality Functions: Kerala AAR • Rent Paid for Hired Godowns Used Exclusively for Exempt Agricultural Warehousing Is Still Taxable at 18% GST — Two Separate Supplies Cannot Be Read in Tandem: Gujarat AAR • Advance Ruling Application Rejected as Not Maintainable Where Same Question Already Pending and Decided in Enforcement Proceedings Against Applicant — Rajasthan AAR Applies First Proviso to Section 98(2) to GTA Classification Dispute • Airbus C-295 Programme: Project Office of Foreign Defence Contractor Liable to Pay GST in India on Supply of 40 Aircraft to Ministry of Defence, Must Register in Gujarat — Gujarat AAR
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The GSTAT Chandigarh Bench has refused to admit an appeal filed by the Managing Director of M/s Weikfield Foods Pvt. Ltd. against a penalty of Rs. 50,000 (Rs. 2…
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