Provisional refund sanction barred for un Aadhaar authenticated registrants and suppliers of specified goods under GST notification. Notification designates categories of registered persons whose refund claims shall not be provisionally sanctioned: (a) persons who have not undergone Aadhaar authentication under rule 10B of the Maharashtra GST Rules, 2017; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) identified by Customs Tariff Chapter/heading/sub heading/tariff item, with tariff interpretation rules of the First Schedule to the Customs Tariff Act applying. The notification takes effect from 1 October 2025.
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Provisions expressly mentioned in the judgment/order text.
Provisional refund sanction barred for un Aadhaar authenticated registrants and suppliers of specified goods under GST notification.
Notification designates categories of registered persons whose refund claims shall not be provisionally sanctioned: (a) persons who have not undergone Aadhaar authentication under rule 10B of the Maharashtra GST Rules, 2017; and (b) persons engaged in supply of specified goods (areca nuts, pan masala, tobacco and manufactured tobacco substitutes, and essential oils) identified by Customs Tariff Chapter/heading/sub heading/tariff item, with tariff interpretation rules of the First Schedule to the Customs Tariff Act applying. The notification takes effect from 1 October 2025.
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