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Rulings
GST
AAR: Notes yeast-fermented grape juice not ‘fruit juice’; Declines final-ruling absent valid test-report on alcohol-content
- In Favour of Not Applicable
- Citation Number : TS-925-AAR(TN)-2026-GST
Rulings
CL
HC: MSE Facilitation Council’s location can’t override exclusive jurisdiction clause for post-award proceedings
- Citation Number : LSI-1935-HC-2026-(CAL)
Rulings
CL
HC: Sec. 34 challenge against Facilitation Council award can’t be restored without MSMED Act pre-deposit
- Citation Number : LSI-1934-HC-2026-(CAL)
Rulings
GST
GSTAT: Refund of excess tax paid cannot be sanctioned after substantial delay; Dismisses Kirloskar Brother’s claim
- In Favour of Respondent
- Citation Number : TS-926-GSTAT(PUN)-2026-GST
Rulings
GST
AAR: Supply, erection, testing & commissioning of fire protection system qualifies as ‘works-contract’; 12% GST inapplicable
- In Favour of Respondent
- Citation Number : TS-924-AAR(TN)-2026-GST