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Judiciary

Meat & Fish Content Above 20% Not Enough for Chapter 16 Classification: Kerala AAAR

May 29, 2026 189 Views 0 comment Print

The Kerala AAAR held that various packaged curries, rice products, and meat-based preparations are classifiable under HSN 21069099. The ruling emphasized that the classification must be based on the nature of the final ready-to-eat product rather than individual ingredients.

GST Payable on Wetland Conversion Fee as Land Conversion Is Not a Panchayat Function: AAAR Kerala

May 29, 2026 201 Views 0 comment Print

The Kerala AAAR held that fees paid to convert wetland into dry land are subject to GST under reverse charge. The Authority ruled that land conversion is distinct from land improvement and is not covered by the Panchayat-function exemption under Article 243G.

AAAR Declines to Rule on GST Exemption as Parallel Section 73 Proceedings Had Already Been Adjudicated

May 29, 2026 141 Views 0 comment Print

The authority found that the underlying GST dispute had already been addressed in adjudication proceedings. To maintain judicial propriety, it declined to record findings on exemption eligibility.

GST on Goa PWD Permission, Road Cutting & Ground Rent Charges Payable Under RCM

May 29, 2026 273 Views 0 comment Print

AAAR Goa declined to examine fresh arguments on taxability and upheld the reverse charge liability on charges collected by Goa PWD. The authority held that new issues cannot be raised for the first time at the appellate stage.

Supply of Drinking Water to IIT Goa Through Tankers Exempt from GST: AAAR

May 29, 2026 225 Views 0 comment Print

The Goa AAAR held that drinking water supplied through tankers to IIT Goa students is GST-exempt because the exclusion for purified water had already been removed from Entry 99. The ruling emphasizes that the amended notification must be applied for supplies made after 18 July 2022.

Brake Hoses ClassifiableUnder HSN 4009 as Essential Character Remains Vulcanized Rubber

May 29, 2026 240 Views 0 comment Print

The Haryana AAAR held that Brake Hoses are primarily composed of vulcanized rubber and retain their essential character as rubber hoses. Accordingly, they were classified under HSN 4009 and made taxable at 18% GST.

GST AAAR Denies Export Benefit as Services Were Held to Be Intermediary Services

May 29, 2026 216 Views 0 comment Print

The Haryana AAAR held that consulting and market support services provided to a Malaysian company were intermediary services under the IGST Act. As the place of supply was held to be in India, the services did not qualify as exports or zero-rated supplies.

SC Upholds NI Act Prosecution of Office Bearers Who Signed Loan Documents Despite Not Signing Dishonoured Cheque

May 29, 2026 8025 Views 0 comment Print

The Supreme Court ruled that vicarious liability under the NI Act cannot arise solely from holding an office in a society or company. The key test is whether there is specific material showing involvement in the conduct of the entity’s affairs and the transaction in question.

₹50.13 Lakh Seized Cash Held Benami; Subsequent ITR Filing Cannot Defeat Proceedings

May 29, 2026 288 Views 0 comment Print

The key issue was whether cash falls within the definition of property under the PBPT Act. The Tribunal ruled that cash is a tangible movable asset and may be confiscated as benami property when ownership and source remain unverified.

FEMA Tribunal Lifts Property Seizure After Repatriation; Section 37A Not for Perpetual Attachment

May 29, 2026 201 Views 0 comment Print

The case examined whether Indian assets could remain seized after foreign asset value was repatriated. The Tribunal ruled that once the objective of Section 37A is fulfilled, continued attachment loses its basis.

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