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GST Applicability on Non-Electronic Children’s Toys: AAR Disposes Application as Withdrawn After Internal Resolution [Read Order]
The Tamil Nadu bench of Authority of Advanced Ruling (AAR) disposes of the Goods and Service Tax ( GST ) application on non-electronic children’s...

Delay in Payment of Self-Assessment Tax If Subsequently Paid Not a Willful Attempt to Evade Tax u/s 276C(2) of Income Tax: Bombay HC [Read Order]
The Bombay High Court held that a delay in paying self-assessment tax, if later paid, does not constitute a willful attempt to evade tax under Section 276C(2) of the Income Tax Act.
![AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order] AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/750x450_2097673-aar-tamil-nadu-tax-proceedings-aar-rejects-advance-ruling-taxscan.webp)
AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order]
Since the issue was already pending in adjudication proceedings initiated by the department, the AAR was barred from admitting the application under the first proviso to Section 98(2) of the CGST/TNGST Acts
![AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order] AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/750x450_2097673-aar-tamil-nadu-tax-proceedings-aar-rejects-advance-ruling-taxscan.webp)
AAR rejects Advance Ruling application on Waste Management Service Classification as Issue already Pending in Tax Proceedings [Read Order]
Since the issue was already pending in adjudication proceedings initiated by the department, the AAR was barred from admitting the application under the first proviso to Section 98(2) of the CGST/TNGST Acts