CAAR held that Greek Zante Currants are classifiable under CTH 08062010 as raisins, making them eligible for exemption under Notification No. 45/2025.
CAAR held that the development board is not an ADP machine or part thereof and classified it under Heading 8517 based on its communication functions.
The case examines whether imported semen storage straws should be classified as veterinary instruments under Heading 9018 or plastic articles under Heading 3926, focusing on their design, function, and role in artificial insemination.
Supreme Court held that a Power of Attorney holder cannot depose on matters requiring the plaintiff’s personal knowledge, including readiness and willingness in a specific performance suit. The Court upheld dismissal of the suit.
ITAT Jaipur held that exemption under Section 11 cannot be denied merely because Form 10B was filed late when it was already available before processing the return under Section 143(1). The Tribunal allowed the trust’s appeal and directed grant of the exemption.
Gauhati High Court upheld Customs’ seizure of areca nuts, holding that objective circumstances established the statutory reason to believe under Section 110. The goods remained under seizure, while the vehicle was ordered to be released on conditions.
Bombay HC admitted the Revenue’s appeal on AMP expenditure and payments to doctors, holding both require judicial examination. It refused to admit the depreciation issue as earlier rulings had been accepted without any change in facts.
Gujarat AAR held that compensation recovered from transporters for contractual breaches is liquidated damages and not liable to GST.
Fastenex Private Limited Vs State Tax Officer (Inspection-VI) (Madras High Court) The Madras High Court delivered a common order in a batch of writ petitions concerning proceedings initiated under Section 74 of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017. The judgment arose from a […]
Gujarat AAR held that eligible charitable and Government-funded training services qualify for GST exemption, while some activities did not.
