![‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/10/18/500x300_2097614-rice-oil-gst-taxscan.webp "‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]")
‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classified Under Edible Oil Tariff Heading with 5% GST: AAR [Read Order]
The Tamil Nadu Bench of Authority of Advance Ruling (AAR ) ruled that rice bran oil marketed as lamp oil under the brand name ‘Mahara Jyothi’ was...
![Dealer Fails to Appear Due to Illness: Madras HC Quashes Sales Tax Ex Parte Order, Remands Matter on Sales of Children’s Educational Books [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092619-exparte-order-sales-tax-taxscan.webp "Dealer Fails to Appear Due to Illness: Madras HC Quashes Sales Tax Ex Parte Order, Remands Matter on Sales of Children’s Educational Books [Read Order]")
![Assistant Commissioner (ST) Found Explanations in 39 Slips “Very Satisfactory” Yet Ordered Remand Instead of Allowing: Madras HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/250x150_2092612-madras-hc-order-taxscan.webp "Assistant Commissioner (ST) Found Explanations in 39 Slips “Very Satisfactory” Yet Ordered Remand Instead of Allowing: Madras HC Quashes Order [Read Order]")
![Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/08/24/250x150_2080136-taxpayer-rectification-petition-madras-hc-filing-appeal-taxscan.webp "Taxpayer Pursued Rectification Petition First: Madras HC Condones 108 Days Delay in Filing Appeal [Read Order]")
![Over 200 Pages of Supporting Documents Ignored: Madras HC sends back GST Demand for Proper Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/250x150_2076696-gst-demand-taxscan.webp "Over 200 Pages of Supporting Documents Ignored: Madras HC sends back GST Demand for Proper Adjudication [Read Order]")
GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as 'Sale of Land' [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has ruled that a composite sale deed executed by a landowner for undivided share of land (UDS) and the area constructed under Joint Development...
![GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074018-gst-aar-taxscan.webp "GST on Construction under JDA: AAR clarifies Composite Sale Deed Execution Does not Fall u/Schedule III as Sale of Land [Read Order]")
Steel Manufacturer not eligible for GST ITC on Goods/Services used Exclusively for Running Solar Power Plant: AAR [Read Order]
In a significant development for the renewable energy sector within India’s manufacturing industry, the Tamil Nadu Authority for Advance Ruling (AAR) has held that Kanishk Steel Industries Limited,...
![Steel Manufacturer not eligible for GST ITC on Goods/Services used Exclusively for Running Solar Power Plant: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069975-solar-power-plant.webp "Steel Manufacturer not eligible for GST ITC on Goods/Services used Exclusively for Running Solar Power Plant: AAR [Read Order]")
GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]
The Madras High Court has condoned a 70 days delay in filing a GST ( Goods and Services Tax ) appeal which was filed late due to the illness of its managing partner. The Court restored the appeal...
![GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2064954-eway-bill-taxscan.webp "GST Appeal Filed Late Over E-Way Bill Issue due to Illness of Managing Partner: Madras HC restores Appeal on Rs. 10k Payment [Read Order]")
Madras HC Allows to file GST Appeal Despite Missed Deadline and Rejected Rectification, Subject to Additional 10% Pre-deposit [Read Order]
The Madras High Court, recently has permitted assessee to file a belated GST ( Goods and Services Tax ) appeal, despite the statutory time limit for filing having expired and a rectification...
![Madras HC Allows to file GST Appeal Despite Missed Deadline and Rejected Rectification, Subject to Additional 10% Pre-deposit [Read Order]](https://images.taxscan.in/h-upload/2025/07/05/500x300_2059455-gst-appeal-taxscan.webp "Madras HC Allows to file GST Appeal Despite Missed Deadline and Rejected Rectification, Subject to Additional 10% Pre-deposit [Read Order]")
Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]
The Madras High Court has held that an additional penalty under section 125 of the Goods and Services Tax (GST) is not applicable when late fees are levied for non-filing or delayed filing of GST...
![Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Additional-Penalty-Penalty-Late-Fees-Levied-for-Non-Filing-Non-Filing-or-Delayed-Filing-taxscan.jpg "Additional Penalty u/s 125 Not applicable When Late Fees Levied for Non-Filing or Delayed Filing of GST Returns: Madras HC [Read Order]")
No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC [Read Order]
The Madras High Court recently delivered a highly significant judgment clarifying that there can be no simultaneous applicability of late fees for belated filing of Goods and Service Tax ( GST )...
![No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-GST-GST-Returns-Penalty-TAXSCAN.jpg "No General Penalty u/s 125 if Specific Penalty for Late Filing of GST Returns u/s 47 is Levied: Madras HC [Read Order]")
ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]
In a recent ruling, the Madras High Court has allowed the assessee to rectify the clerical error which ultimately denied the Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) Act. The...
![ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITC-ITC-Availed-under-Wrong-Head-Wrong-Head-in-GSTR-3B-GSTR-3B-GSTR-Madras-HC-Rectify-Clerical-Error-taxscan.jpg "ITC Availed under Wrong Head in GSTR 3B: Madras HC Grants Assessee Opportunity to Rectify Clerical Error [Read Order]")