AAR: Rejects advance ruling application owing to scrutiny, assessment over GSTR-3B and GSTR-09 mismatch

• In Favour of Not Available
• Citation Number : TS-864-AAR(TN)-2025-GST

AAR: Hostel services, food, leasing premises to another charitable-institution not exempt, attracts 18%

• In Favour of Not Available
• Citation Number : TS-863-AAR(TN)-2025-GST

BDO in India's 'Indirect Tax Bi-Weekly Digest' | 10 October 2025

NCLAT: Canalization of beach sand minerals export a sovereign function, outside Competition Act scrutiny

Bombay HC stays GST on royalty for mining lease, cites pendency before Supreme Court

HC: Rejects borrower’s challenge to Magistrate’s order appointing Court-Commissioner to assist Bank in taking secured-assets possession

SC: Raps DRT for failing to abide by statutory timeline for deciding SARFAESI application

ITAT: Upholds Sec. 56(2)(vii)(b) addition on second flat as agreements separate & distinct, remands loss verification

• In Favour of Both, Partially
• Citation Number : TS-1351-ITAT-2025(Mum)

HC: Sets aside AO’s final assessment order passed without waiting for outcome of DRP proceedings

• In Favour of Assessee
• Citation Number : TS-602-HC-2025(KAR)-TP

HC: Quashes final assessment order passed along with demand and penalty notices before DRP’s directions

• In Favour of Assessee
• Citation Number : TS-603-HC-2025(KAR)-TP

ITAT: Assessment order not erroneous as AO conducted due enquiry & verification; Quashes revision order

• In Favour of Assessee
• Citation Number : TS-1350-ITAT-2025(Mum)

HC: “Court’s jurisdiction to interdict, neither appellate nor supervisory”; Dismisses Indian Railways’ challenge to arbitral-award

CBIC issues circular on operationalization of online Look Out Circular portal

SEBI: Penalizes 5Paisa Capital for violating numerous Non-Convertible Securties Regulations, stockbroker norms

Exports of chilled and frozen bovine meat permitted upon MEDF remittance from Oct 29

ITAT: Stamp duty valuation for Sec. 56(2)(vii) to be considered on date of booking/part payment, not registration

• In Favour of Assessee
• Citation Number : TS-1349-ITAT-2025(Mum)

AAR: Rice bran oil marketed as lamp oil remains classifiable as edible oil

• In Favour of Applicant
• Citation Number : TS-862-AAR(TN)-2025-GST

AAR: Non-disclosure of SCN amounts to ‘suppression’, rejects application as issues raised are sub-judice

• In Favour of Respondent
• Citation Number : TS-861-AAR(DEL)-2025-GST

HC: “PRINCETON” mark enjoys transborder reputation; Restrains opening of new colleges using identical name

ITAT: Rejection of books u/s 145(3) on suspicion, unjustified; Deletes demonetisation cash addition

• In Favour of Assessee
• Citation Number : TS-1348-ITAT-2025(Ahd)