Delhi High Court held that section 67 (7) of the CGST Act mandates that notice of extension of the seizure is required to be issued to the assessee prior to conclusion of the six-month period. Thus, ...

Ruling: The Appellate Authority for Advance Ruling (AAAR), Maharashtra, ruled that renting transport vehicles to a GTA is exempt under GST as per Notification No. 12/2017-Central Tax. 2. AAR Karnataka ...