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Archive: 02 August 2025

Posts in 02 August 2025

Tenant Cannot Claim Partnership Firm as Tenant Without Tenancy in Its Name

August 2, 2025 1437 Views 0 comment Print

The Rajasthan High Court dismisses a writ petition by a tenant, upholding an eviction order based on a landlord’s bona fide need for the property.

Arrest Notices Must Be Served In-Person not by WhatsApp: SC

August 2, 2025 885 Views 0 comment Print

Supreme Court rejects a plea to allow electronic service of police notices under BNSS, reaffirming that personal service is mandatory to protect individual liberty.

Transitional Credit Cannot Be Denied for Mere Filing Lapse in TRAN-3: AP HC

August 2, 2025 723 Views 0 comment Print

Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.

Temporary Storage of Spare Parts Qualifies as Place of Business Under GST

August 2, 2025 1041 Views 0 comment Print

The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the state, ruling that its operations constitute a ‘fixed establishment.’

Corporation Not a Government Authority, Hence No GST Exemption on Services

August 2, 2025 552 Views 0 comment Print

Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its services to government, as its supply includes both goods and services.

No GST on Bauxite Loading and Transport Services Provided to SEZ Unit

August 2, 2025 573 Views 0 comment Print

Find out about the GST ruling for Advait Mining and Constructions LLP, which provides logistics services to an SEZ unit, and how these services are classified as zero-rated.

No GST Exemption for Pre-Packaged Branded Rice and Wheat Flour Over 25 Kg

August 2, 2025 3126 Views 0 comment Print

GST on pre-packaged rice and wheat flour clarified by Odisha AAR. Packs over 25kg exempt from tax under Legal Metrology rules.

SEZ Units Eligible for Direct IGST Refund: Madras HC

August 2, 2025 1335 Views 0 comment Print

Madras High Court allows SEZ units to file for IGST refund on services, setting aside rejection orders and directing swift repayment with interest.

ITAT Pune Clarifies Section 80G Provisional Approval Timelines

August 2, 2025 912 Views 0 comment Print

ITAT Pune overturns 80G rejection for Mitcon Forum, ruling that commencement of activities timeline applies to new trusts, not existing ones seeking provisional approval.

ITAT Pune: Section 80G Approval for Trusts – “Earlier” Clause Interpreted

August 2, 2025 567 Views 0 comment Print

 ITAT Pune clarifies the interpretation of earlier in Section 80G(5)(iii) for trusts seeking regular approval, allowing applications six months before provisional approval expiry.

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