Indirect Tax Digest | 28 February 2025

Read more about indirect tax legislative and judicial updates and customs and foreign trade policy in ‘The Indirect Tax Fortnightly Digest’ by BDO in India.

HIGHLIGHTS

Rajasthan Authority for Advance Ruling—Goods transport activity undertaken as a sub-contractor of a principal Goods Transport Agency (GTA) leviable to GST as vehicle-rental service
Bombay High Court—Bank account cannot be provisionally attached unless tangible material is brought on record
Madras High Court—A writ petition cannot be dismissed merely because the limitation period under the respective statute has expired

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