Madras HC Remands Inox GST Immovable Property Classification Case 

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 reasons when consid...