Link Up Textiles Private Limited (GST AAAR Tamilnadu) The appeal was filed by the appellant under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 against Advance Ruling No. 42/AAR/2025 dated 08.10.2025 issued by the Tamil Nadu Authority for Advance Ruling (AAR). The […]
The authority condoned a 28-day delay after finding that technical issues on the GST portal prevented timely filing. It held that such circumstances constitute sufficient cause under Section 100(2).
The Tribunal examined whether threshing and redrying of tobacco leaves fall under Business Auxiliary Services. It held that the activity is not taxable, setting aside the demand.
The Tribunal examined whether gold coin sales amounted to consignment agent services. It held that the activity was trading involving transfer of title and not a taxable service.
The High Court held that DRT orders are appealable under Section 18 of the SARFAESI Act. It ruled that writ jurisdiction cannot be invoked without exhausting the statutory remedy.
The Tribunal held that corpus donations received with specific directions are capital in nature and cannot be included in annual receipts. Since actual receipts were below ₹1 crore, exemption was allowed.
The Court extended interim relief to contractors as the classification of Delhi Jal Board as a local authority is under consideration. The final GST rate applicable to contracts will depend on this determination.
The Court held that recording satisfaction after a delay of nine months was not immediate as required by law. It upheld quashing of assessment proceedings and deletion of undisclosed income addition.
The Court held that while detention proceedings may continue, authorities must consider provisional release of goods under Section 67(6). It directed issuance of a reasoned order without examining merits.
The Court held that a direction under Section 142(2A) entails civil consequences and requires a pre-decisional hearing. It reaffirmed the application of natural justice principles.
