Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant's proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.
Applicant sought tariff classification and GST rate for a commodity ('sago pulp') allegedly used by other manufacturers; the authority found the queries did not concern the applicant's own supply of goods or services and therefore fell outside the statutory definition of an advance ruling under the CGST/TNGST framework. Because the request related to third party use rather than the applicant's proposed or actual supplies, the application was held not maintainable and rejected; no advance ruling was issued.
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