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# Juris Hour: Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments. We use the tagline ‘Proficiency At Your Doorstep’. Our mission is to simplify and communicate various legal developments in various spheres like taxation, GST etc. and make people aware of their rights and duties in order to empower them to contribute in nation-building. Get latest news, breaking news, Supreme Court. Stay connected to all tax updated on supreme court.

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## Posts
- [Genuine Purchaser Can’t Be Denied ITC Without Proof of Fraud: Supreme Court Dismisses State GST Dept’s SLP](https://www.jurishour.in/gst/genuine-purchaser-itc-proof-fraud/): The Supreme Court has dismissed the Special Leave Petition (SLP) filed by the Uttar Pradesh State GST Department by leaving undisturbed the Allahabad High Court's judgment that quashed proceedings initiated under Section 74 of the UPGST Act against the taxpayer. 
- [Delayed FIR Weakens Prosecution at Bail Stage, Bombay Court Grants Bail in Rs. 1.25 Crore Jewellery Dispute](https://www.jurishour.in/indirect-taxes/delayed-fir-prosecution-bail-jewellery-dispute/): According to the prosecution, the complainant had been a regular customer of the applicant's jewellery business since 2018 and had developed a relationship of trust while getting her jewellery redesigned and new ornaments prepared. The prosecution alleged that, due to financial difficulties, the accused requested the complainant in March 2023 to lend him her gold ornaments, assuring that they would be returned within one year.
- [Services Used for Setting Up Factory Continue to Qualify as ‘Input Services’: CESTAT](https://www.jurishour.in/indirect-taxes/setting-up-factory-input-services/): The appellant, a manufacturer of railway rolling stock components, automobile parts, and iron and steel products, established a new manufacturing facility (Plant V) in Jharkhand. During the period from January 2013 to March 2016, it availed CENVAT credit on various input services used in connection with setting up the plant.
- [Customs Can’t Enhance Import Value Solely on NIDB Data Without Proof of Comparable Imports: CESTAT](https://www.jurishour.in/indirect-taxes/customs-import-value-nidb-data-proof-imports/): The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that customs authorities cannot reject an importer's declared transaction value merely because the National Import Database (NIDB) reflects higher prices for similar goods.
- [Bona Fide Mistakes Shouldn’t Defeat Substantive Tax Rights: Karnataka High Court Allows Correction of GST DRC-03 Filing Error](https://www.jurishour.in/gst/bona-fide-mistakes-substantive-tax-rights/): The Karnataka High Court has ruled that a bona fide error in Form GST DRC-03 should not deprive a taxpayer of substantive relief, permitting a registered taxpayer to correct an incorrect tax period mentioned in the form through a physical amendment. 
- [Procedural Delay Should Not Defeat Scheme Benefits: CESTAT Directs Manual Processing of SVLDRS Discharge Certificate](https://www.jurishour.in/indirect-taxes/procedural-delay-should-not-defeat-scheme-benefits/): The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the Central Excise authorities to manually process an assessee's pending request for issuance of a Discharge Certificate under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS), observing that the dispute was merely procedural and should not deprive the taxpayer of the benefits of the settlement scheme. 
- [Dept. Can’t Levy Both Service Tax and Central Excise on Same Job Work: CESTAT](https://www.jurishour.in/indirect-taxes/service-tax-central-excise-job-work/): The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the Revenue cannot simultaneously demand service tax and central excise duty on the same job-work activity, while also ruling that job-worked tractor parts used within the factory of the principal manufacturer are eligible for exemption under the relevant Central Excise notifications. 
- [Refund Can’t Be Credited to Consumer Welfare Fund Merely Because CENVAT Reversal Was Booked as Expense: CESTAT](https://www.jurishour.in/indirect-taxes/refund-consumer-welfare-fund-cenvat-reversal-expense/): The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that merely accounting the reversed CENVAT credit as an expense in the financial statements does not establish that the tax burden was passed on to customers. 
- [Refund of Tax Paid Under Mistake of Law Not Time-Barred, But Builder Can’t Claim Refund After Passing Burden to Buyers: CESTAT](https://www.jurishour.in/indirect-taxes/mistake-law-time-barred-claim-refund-burden-buyers/): While holding that amounts deposited under a mistake of law cannot be rejected as time-barred under Section 11B, the bench of Binu Tamta (Judicial Member) and P. V. Subba Rao (Technical Member) simultaneously ruled that a builder who has already recovered the tax from buyers cannot itself obtain the refund. Instead, the Tribunal granted liberty to the affected buyers/allottees to seek refunds directly from the Government. 
- [Transit Pass Alone Not Enough to Escape KVAT Penalty: Karnataka High Court Upholds Action Where Evidence Suggests Tax Evasion](https://www.jurishour.in/indirect-taxes/transit-pass-not-enough-escape-kvat-penalty/): The Karnataka High Court has ruled that the mere issuance and surrender of a transit pass under the Karnataka Value Added Tax Act (KVAT Act) does not provide immunity from penalty proceedings if surrounding circumstances indicate an attempt to evade tax. 
- [Beneficiary of Service Can Be Treated as ‘Recipient’ Under GST Even Without Paying Consideration: Dept. Tells Gujarat High Court](https://www.jurishour.in/gst/beneficiary-of-service-recipient-gst-consideration/): The interpretation of the term "recipient" under the Goods and Services Tax (GST) framework has come under renewed focus after the Revenue advanced a significant legal argument before the Gujarat High Court. 
- [ITAT Can’t Recall Final Order U/s 254(2) by Re-hearing Case on Merits: Gujarat High Court](https://www.jurishour.in/direct-tax/itat-recall-final-order-re-hearing-merits/): The Gujarat High Court has reaffirmed the limited scope of the Income Tax Appellate Tribunal's (ITAT) rectification powers under Section 254(2) of the Income-tax Act, 1961, holding that the Tribunal cannot recall its final order by effectively re-hearing the matter on merits. 
- [Suo Motu Proceedings Must Conclude Within 5 Years, Mere Delay in Final Order Not Fatal: Karnataka High Court Clarifies KVAT Revision Limitation](https://www.jurishour.in/indirect-taxes/suo-motu-proceedings-final-order-fatal/): The Karnataka High Court has delivered a significant ruling on the scope and limitation governing suo motu revision proceedings under Section 64 of the Karnataka Value Added Tax Act, 2003 (KVAT Act). While holding that revisional proceedings are validly initiated when the revisional authority calls for records within four years of the order sought to be revised, the Court also ruled that such proceedings cannot remain pending indefinitely and must ordinarily culminate in a final order within five years from the date of the order proposed to be revised. 
- [Assessment Proceedings Abate if Order Giving Effect Is Not Passed Within Limitation U/s 153: Bombay High Court](https://www.jurishour.in/direct-tax/assessment-proceedings-abate-effect-limitation/): The Bombay High Court has held that where the Income Tax Department fails to pass an Order Giving Effect (OGE) to the appellate order of the Commissioner of Income Tax (Appeals) within the time prescribed under Section 153 of the Income-tax Act, 1961, the underlying assessment proceedings stand abated. Consequently, any penalty proceedings arising from the assessment also become unsustainable.
- [Reassessment Can’t Extend Limitation for Unrelated Issues: ITAT](https://www.jurishour.in/direct-tax/reassessment-extend-limitation-unrelated/): The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has quashed a revision order passed under Section 263 of the Income Tax Act, holding that the Principal Commissioner of Income Tax (PCIT) cannot revive issues arising from an original assessment by invoking revisionary powers against a subsequent reassessment order when those issues were never part of the reassessment proceedings. 
- [Orissa High Court Quashes GST Appellate Order After DRC-07 Error Wrongly Treated Interest as Tax](https://www.jurishour.in/gst/gst-appellate-drc-07-error-wrongly-interest-tax/): The Orissa High Court has set aside an appellate order passed under the Goods and Services Tax (GST) law after finding that an error in Form GST DRC-07 incorrectly reflected an interest demand as "tax," by compelling the taxpayer to make an unwarranted pre-deposit for filing a second appeal before the GST Appellate Tribunal. These mistake would cause serious prejudice to the assessee, the Court remitted the matter to the appellate authority for fresh adjudication on merits. 
- [Human Error in E-Way Bill Can’t Trigger GST Detention Penalty U/s 129: Uttarakhand High Court](https://www.jurishour.in/gst/human-error-e-way-bill-gst-detention-penalty-us-129/): The Uttarakhand High Court has ruled that a mere human or typographical error in the details of an e-way bill, without any intention to evade tax or cause revenue loss, cannot justify the invocation of detention and penalty provisions under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017. 
- [Whether Airline Can Be Saddled with IGST Liability Without Being ‘Recipient’ of CRS Services? Bombay HC Grants Interim Relief](https://www.jurishour.in/gst/airline-igst-liability-recipient-crs-services/): The Bombay High Court has agreed to examine a significant Goods and Services Tax (GST) issue concerning the scope of the term "recipient" under the Central Goods and Services Tax (CGST) Act, while granting ad-interim protection to Airlines against the recovery of a substantial Integrated GST (IGST) demand. 
- [CBI Wildlife Trafficking Case: Mumbai Court Grants Bail Citing Lack of Specific Possession Allegations](https://www.jurishour.in/other-laws/cbi-wildlife-trafficking-mumbai-court-bail/): The Court of the Additional Chief Judicial Magistrate, 3rd Court, Esplanade, Mumbai, has granted bail to 21-year-old accused Nouman Mehboob Khan in a Central Bureau of Investigation (CBI) case registered under the Wildlife (Protection) Act, 1972. 
- [Parliamentary Panel Urged to Fill 1,588 Vacant Assistant/Deputy Commissioner Posts in CBIC; SC/ST Association Flags Delay in Reservation Implementation](https://www.jurishour.in/indirect-taxes/parliamentary-panel-cbic-sc-st-association-delay-reservation-implementation/): The All India Income Tax SC/ST Employees Welfare Federation (ITSEWA) has urged the Parliamentary Committee on the Welfare of Scheduled Castes and Scheduled Tribes to direct the Central Government to fill 1,588 vacant Assistant Commissioner (AC) and Deputy Commissioner (DC) posts in the Central Board of Indirect Taxes and Customs (CBIC) at the earliest, contending that prolonged vacancies are adversely impacting implementation of the reservation policy and career progression of SC/ST officers.
- [Service Tax Demand Quashed as Dept. Fails to Prove Service of SCN: CESTAT ](https://www.jurishour.in/indirect-taxes/service-tax-demand-quashed-scn/): The appeal arose from an Order-in-Appeal dated January 31, 2025, by the Commissioner (Appeals), Pune, which had partly modified the original adjudication order by reducing the service tax demand to ₹1,52,243, while sustaining the liability along with equal penalty and applicable interest.
- [JURISHOUR | TAX LAW DAILY BULLETIN : 16 JULY, 2026](https://www.jurishour.in/case-compilation/tax-law-daily-bulletin-16-july-2026/): Here’s the Tax Law Daily Bulletin for July 16, 2026.
- [JURISHOUR | TAX LAW DAILY BULLETIN : 15 JULY, 2026](https://www.jurishour.in/case-compilation/tax-law-daily-bulletin-15-july-2026/): Here’s the Tax Law Daily Bulletin for July 15, 2026.
- [CESTAT Allows Kalyan Jewellers to Claim CENVAT Credit on Executive Jet Expenses](https://www.jurishour.in/indirect-taxes/kalyan-jewellers-cenvat-credit-executive-jet-expenses/): The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the eligibility of Kalyan Jewellers to avail CENVAT credit on aircraft running expenses and executive jet hiring charges, holding that such services were used for legitimate business purposes and qualified as "input services" under the CENVAT Credit Rules, 2004. 
- [Service Tax Exemption Available for Canal and Irrigation Works: CESTAT ](https://www.jurishour.in/indirect-taxes/service-tax-exemption-canal-irrigation-works/): The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that construction and soil work undertaken for Government irrigation projects, including canal-related works, is exempt from Service Tax under the Mega Exemption Notification No. 25/2012-ST. 
- [ICAI Launches Fully Integrated PRB Web Portal](https://www.jurishour.in/notification/icai-launches-fully-integrated-prb-web-portal/): The Institute of Chartered Accountants of India (ICAI) has announced the launch of a fully integrated Peer Review Board (PRB) Web Portal, making the peer review process completely digital. The announcement, dated July 1, 2026, marks a major step in ICAI's digital transformation initiative aimed at streamlining the entire peer review lifecycle.
- [Advocate Registration Mapping Glitch on NCLT e-Filing Portal Prevents Filing as Limitation Nears; Registry Allegedly Unresponsive Despite Repeated Follow-Ups](https://www.jurishour.in/company-pmla/advocate-registration-mapping-glitch-nclt-e-filing-portal-limitation-registry-follow-ups/): The complaint states that the advocate had already completed registration on the NCLT e-Filing Portal and possessed a valid portal account. However, while attempting to institute a fresh case, the advocate's profile failed to appear in the mandatory "Advocates/Representatives" dropdown menu, making it impossible to associate the advocate with the petition and proceed with the filing.
- [CESTAT Upholds Service Tax on Mining Royalty Paid Under RCM](https://www.jurishour.in/indirect-taxes/cestat-service-tax-mining-royalty-paid-rcm/): The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has upheld a service tax demand of ₹2.50 lakh, along with interest and penalties, against a mining lease holder, ruling that royalty paid to the State Government for the grant of mining rights is liable to service tax under the Reverse Charge Mechanism (RCM) for the post-1 April 2016 period. 
- [SCN Need Not Use Exact Words to Invoke Extended Limitation if Duty Evasion Is Evident: Madras High Court](https://www.jurishour.in/indirect-taxes/scn-extended-limitation-duty-evasion-evident/): The Madras High Court has upheld the invocation of the extended limitation period under Section 11A(1) of the Central Excise Act, ruling that a show cause notice need not reproduce the precise statutory language to sustain an extended demand, provided it clearly discloses facts demonstrating fraud, wilful suppression, or deliberate intent to evade duty. 
- [GST | Mere Allegation of Inadequate Consideration of Reply Not Enough to Invoke Writ Jurisdiction: Delhi High Court](https://www.jurishour.in/gst/allegation-inadequate-consideration-reply-writ-jurisdiction/): The Court referred to the Supreme Court's judgment in Assistant Commissioner of State Tax v. Commercial Steel Limited, noting that writ jurisdiction may be exercised despite the existence of an alternative remedy only in exceptional circumstances, such as Violation of fundamental rights; Breach of principles of natural justice; Lack or excess of jurisdiction; or Challenge to the constitutional validity of a statute or delegated legislation.
- [Belated Retraction Can’t Override Customs Evidence: Delhi High Court Upholds Gold Confiscation](https://www.jurishour.in/indirect-taxes/belated-retraction-override-customs-evidence/): The Delhi High Court has upheld the confiscation of over 2.7 kilograms of undeclared gold jewellery and gold biscuits brought into India by a passenger arriving from Dubai, ruling that a belated retraction of a statement recorded under Section 108 of the Customs Act cannot displace contemporaneous documentary evidence and concurrent factual findings recorded by customs authorities. 
- [State Tax Officer Can’t Issue GST SCN Beyond CBIC-Assigned Jurisdiction: Bombay High Court Stays Recovery Proceedings](https://www.jurishour.in/gst/state-tax-officer-gst-scn-cbic-assigned-jurisdiction/): The Nagpur Bench of the Bombay High Court has granted interim relief to a GST taxpayer by staying recovery proceedings initiated pursuant to a series of show cause notices issued by a State Tax Officer, after finding that the challenge to the officer's authority under a CBIC jurisdictional circular warranted consideration. 
- [Taxpayer Can’t Be Penalised for Missing Notices Hidden Under ‘Additional Notices/Orders’: Calcutta High Court Allows Fresh Adjudication](https://www.jurishour.in/gst/taxpayer-missing-notices-hidden-additional-notices/): The bench of Justice Kausik Chanda observed that a taxpayer cannot be blamed for failing to respond to notices that were not displayed in the manner prescribed by the GST portal's own guidance.
- [Unregistered Agreement to Sell Can’t Deny S. 50C Relief if Sale Consideration Was Received Through Banking Channels: ITAT Chennai](https://www.jurishour.in/direct-tax/unregistered-agreement-sell-sale-consideration-banking-channels/): The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has held that an assessee cannot be denied the benefit of the provisos to Section 50C  of the Income Tax Act merely because the agreement to sell was not registered, provided the sale consideration had already been fixed under the agreement and received through banking channels before execution of the registered sale deed. 
- [Customs Exemption for ELISA Kits Can’t Be Claimed on Individual Components Like QFT Tubes: CESTAT](https://www.jurishour.in/indirect-taxes/customs-exemption-elisa-kits-individual-components-qft-tubes/): The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that individual components of an ELISA diagnostic kit cannot claim the concessional customs duty available to the complete ELISA kit merely because they are functionally indispensable to it. 
- [No Interest on Refund if Service Tax Refund Is Granted Within 3 Months: CESTAT](https://www.jurishour.in/indirect-taxes/no-interest-service-tax-refund-3-months/): The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that an assessee is not entitled to interest on a service tax refund where the refund is sanctioned within the statutory period of three months prescribed under Section 11BB of the Central Excise Act, 1944. 
- [Customs Foils Attempt to Smuggle 365.545 Kg of Red Sanders to Hong Kong, Passenger Arrested at Delhi’s IGI Airport](https://www.jurishour.in/indirect-taxes/customs-smuggle-red-sanders-hong-kong-passenger-delhi-igi-airport/): The Air Intelligence Unit (AIU) of the Customs Department at Indira Gandhi International (IGI) Airport, New Delhi, has seized 365.545 kilograms of Red Sanders (Pterocarpus santalinus) concealed inside multiple pieces of baggage and arrested an Indian passenger attempting to board a flight to Hong Kong.
- [Customs Dept. Can’t Deny Preferential Duty Benefits Under India-Thailand FTA Without Following Statutory Verification Procedure Prescribed For COO Certificates: CESTAT](https://www.jurishour.in/indirect-taxes/india-thailand-fta-statutory-verification-procedure-coo-certificates/): Subsequently, the DRI initiated investigations alleging that the imported jewellery did not satisfy the prescribed regional value content required for preferential tariff treatment under the India-Thailand FTA. According to the department, the local value addition declared in the COO certificates had been inflated, making the importer ineligible for the concessional customs duty benefit. Based on these allegations, a show cause notice was issued proposing recovery of customs duty along with interest and penalties on the company and its officials. The adjudicating authority confirmed the demand, leading to the appeals before the Tribunal. 
- [Investment in Own Shares Not A Taxable Service, Yet Proportionate CENVAT Credit Reversal on Common Input Services Still Mandatory: CESTAT](https://www.jurishour.in/indirect-taxes/investment-cenvat-credit-reversal-common-input-services/): The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that while the purchase and sale of shares and securities using an assessee's own funds constitutes an investment activity and not a taxable or exempted service, an assessee is nevertheless required to proportionately reverse CENVAT credit on common input services attributable to such activity. 
- [PAN-India Jurisdiction of DGGI Officers to Issue Service Tax Show Cause Notices: Madras High Court](https://www.jurishour.in/indirect-taxes/pan-india-jurisdiction-dggi-officers-service-tax-show-cause-notices/): The Madras High Court has upheld the validity of the Central Board of Excise and Customs' Notification No. 22/2014, affirming that officers of the Directorate General of GST Intelligence (DGGI) are empowered to exercise pan-India jurisdiction for investigation and issuance of show cause notices under the Finance Act, 1994. 
- [Whether ‘May’ Can Replace Mandatory Pre-SCN Consultation? Punjab & Haryana High Court Stays Final GST Adjudication ](https://www.jurishour.in/gst/whether-may-replace-pre-scn-consultation/): The writ petition contended that the amendment to Rule 142(1A) dilutes the statutory scheme envisaged under Section 74(5) of the CGST Act. According to the petitioner, the amendment transforms what was intended to be a mandatory pre-show cause consultation into a discretionary exercise, thereby defeating the object of encouraging voluntary tax compliance before initiation of formal adjudication proceedings. 
- [Bank Certificate Can Substitute FIRC in GST Export Cases: Karnataka High Court](https://www.jurishour.in/gst/bank-certificate-substitute-firc-gst-export/): It was also argued that changes in banking procedures relating to issuance of FIRCs meant that the bank certificates furnished by the petitioner effectively served the same evidentiary purpose and ought to have been accepted. 
- [GST SCN Without Alleging Fraud Cannot Invoke S. 74: Karnataka High Court Quashes Adjudication Order](https://www.jurishour.in/gst/gst-scn-without-alleging-fraud-cannot-invoke-s-74/): The Karnataka High Court has held that proceedings under Section 74 of the Central Goods and Services Tax (CGST) Act, 2017 cannot be initiated unless the show cause notice specifically alleges fraud, wilful misstatement, or suppression of facts. 
- [GST SCN Generated Using AI Tool Quashed: Punjab & Haryana High Court ](https://www.jurishour.in/gst/gst-scn-generated-using-ai-tool-quashed/): The Punjab & Haryana High Court has quashed a GST Show Cause Notice (SCN) after finding that it had been prepared using an Artificial Intelligence (AI) tool without the independent application of mind required under law. 
- [Interest Earned from Investments in Cooperative Banks Eligible for S. 80P(2)(d) Deduction: ITAT ](https://www.jurishour.in/direct-tax/interest-earned-investments-cooperative-banks-deduction/): The Income Tax Department reopened the assessment under Section 147 after receiving information through the Statement of Financial Transactions (SFT) that the society had deposited substantial amounts with other co-operative banks and invested in time deposits, despite not filing a return of income. During the reassessment proceedings, the Assessing Officer obtained information directly from banks and ultimately assessed the society's income at ₹71.70 lakh by treating the interest earned from investments with co-operative banks as income taxable under the head "Income from Other Sources." The deduction claimed under Section 80P was denied by relying on the Supreme Court's decision in Totgars Co-operative Sale Society Ltd.
- [No Personal Hearing Before GST Demand? Calcutta High Court Quashes Appellate Order, Orders Fresh Hearing](https://www.jurishour.in/gst/no-personal-hearing-before-gst-demand/): The Calcutta High Court has reiterated that a taxpayer cannot be denied the statutory right of personal hearing where an adverse GST order is contemplated. Holding that the principles of natural justice under Section 75(4) of the GST Act were violated, the Court set aside the appellate order as well as the underlying show cause proceedings and remanded the matter to the appellate authority for a fresh decision on merits. 
- [MCA to Replace Email IDs with PAN-Based User IDs on Portal](https://www.jurishour.in/notification/mca-replace-email-pan-based-user-id-portal/): The Ministry of Corporate Affairs (MCA) is expected to introduce a major change to its online portal by replacing email ID-based user IDs with Permanent Account Number (PAN)-based user IDs.
- [Customs Seize 6.3 Kg Suspected Hydroponic Weed at Delhi IGI Airport, Bangkok Passenger Arrested](https://www.jurishour.in/indirect-taxes/customs-hydroponic-weed-igi-airport-bangkok-passenger/): The Air Intelligence Unit (AIU) of Customs at Indira Gandhi International (IGI) Airport, New Delhi, has seized 6.365 kilograms of suspected hydroponic weed (ganja/marijuana) from a passenger arriving from Bangkok, in yet another major crackdown on cross-border narcotics smuggling.
- [Third Parties Can’t Challenge GST Advance Rulings Merely Due to Financial Impact: Karnataka HC](https://www.jurishour.in/gst/third-parties-gst-advance-rulings-financial-impact/): The Bench of Justice S.G. Pandit and Justice K.V. Aravind ruled that the advance ruling mechanism under Chapter XVII of the Central Goods and Services Tax (CGST) Act is a self-contained code whose decisions are binding only upon the applicant who sought the ruling and the concerned tax authorities. Consequently, third parties, even if contractually affected by the outcome, cannot invoke writ jurisdiction to challenge such rulings. 
- [Gold Bills with Odd Weights and Off-Market Rates Failed to Mask Demonetisation Cash Trail: SAFEMA Tribunal Upholds Benami Attachment](https://www.jurishour.in/indirect-taxes/gold-bills-odd-weights-off-market-rates-demonetisation-cash-trail/): The Appellate Tribunal under the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act (SAFEMA) has upheld the attachment of ₹1 crore under the Prohibition of Benami Property Transactions Act, 1988, holding that discrepancies in gold sale invoices—including rates inconsistent with prevailing market prices, unusual bullion weights, and the absence of any prior business relationship with the alleged purchaser firms—were sufficient to expose the transactions as a mere façade for routing demonetised cash through the banking system.