Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched turnover declarations in GSTR-9 and GSTR-3B and the applicability of an exemption notification for solid-waste-management services to a municipal contract-was substantively identical to the scrutiny and recovery proceedings initiated by the assessing officer (DRC-01A dated 22-03-2024). Consequently, admission was precluded and the application was rejected.
The AAR dismissed the applicant's advance-ruling application filed on 11-02-2025, holding it non-maintainable under the first proviso to Section 98(2) of the CGST/TNGST Acts because identical questions were already the subject of departmental proceedings commenced earlier. The Authority found the dispute-taxability arising from mismatched turnover declarations in GSTR-9 and GSTR-3B and the applicability of an exemption notification for solid-waste-management services to a municipal contract-was substantively identical to the scrutiny and recovery proceedings initiated by the assessing officer (DRC-01A dated 22-03-2024). Consequently, admission was precluded and the application was rejected.
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