This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Madras HC Remands Inox GST Immovable Property Classification Case
Case Law Details
- Case Name
- Inox Air Products Private Limited Vs Union of India (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
Inox Air Products Private Limited Vs Union of India (Madras High Court)
The Madras High Court has remanded a case involving Inox Air Products Private Limited back to the Appellate Authority for Advance Ruling (AAAR), citing a lack of reasoning in the AAAR’s classification of the company’s installation plant. The core issue revolves around whether the plant and machinery constitute movable or immovable property for Goods and Services Tax (GST) purposes.
The High Court observed that while the AAAR concluded the property was immovable, it failed to provide adequate re...





