![Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/500x300_2112131-gst-invoice-non-monetary-perquisites-tds-aar-taxscan.webp "Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]")
Dealers must Raise GST Invoice on Non-Monetary Perquisites from Principal if TDS Deducted u/s 194R: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) has held that non-monetary perquisites such as free gifts, compliments and tour packages received...
![Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/12/14/250x150_2112127-non-monetary-benefits-free-gifts-tour-packages-dealer-principal-constitute-supply-gst-aar-taxscan.webp "Non-Monetary Benefits like Free Gifts, Tour Packages Received by Dealer from Principal Constitute Supply under GST: AAR [Read Order]")
![“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111888-myopic-vision-s129-s130-cgst-act-gujarat-hc-remands-batch-petitions-reconsideration.webp "“Myopic Vision” would Create Hostility Between S.129 and S.130 of CGST Act, Says Gujarat HC as It Remands Batch of Petitions for Reconsideration [Read Order]")
![ICAI Releases Handbook on Advance Ruling under GST 2025 [DOWNLOAD HANDBOOK]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111883-icai-releases-handbook-advance-ruling-under-gst-2025-taxscan.webp "ICAI Releases Handbook on Advance Ruling under GST 2025 [DOWNLOAD HANDBOOK]")
![Delhi Trade & Taxes Dept Orders Saturday–Sunday Office Attendance for FY21–22 GST Assessments [Read Circular]](https://images.taxscan.in/h-upload/2025/12/13/250x150_2111982-delhi-trade-taxes-dept-orders-saturday-sunday-office-attendance-gst-assessment-taxscan.webp "Delhi Trade & Taxes Dept Orders Saturday–Sunday Office Attendance for FY21–22 GST Assessments [Read Circular]")
CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]
The Karnataka High Court has set aside GST ( Goods and Services Tax ) demand orders passed solely on the basis of differences between Input Tax Credit ( ITC ) claimed in GSTR-3B and reflected in...
![CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]](https://images.taxscan.in/h-upload/2025/12/13/500x300_2111986-cbic-circular-gstr-2a-3b-itc-difference-gst-dept-karnataka-hc-orders-taxscan.webp "CBIC Circular on GSTR-2A vs 3B ITC Difference Ignored by GST Dept: Karnataka HC sets aside orders [Read Order]")
Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is Functional, directs to approach Tribunal [Read Order]
The Orissa High Court has directed a taxpayer to comply with the pre-deposit requirements under the GST Act and approach the newly constituted Goods and Services Tax Appellate Tribunal (GSTAT),...
![Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is Functional, directs to approach Tribunal [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111006-orissa-hc-gstat-statutory-forum-writ-petition-non-functional-tribunal-taxscan.webp "Writ Petition Maintainable on when Statutory Forum Non-Functional: Orissa HC says GSTAT is Functional, directs to approach Tribunal [Read Order]")
IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that refund of IGST on exports cannot be withheld merely on the ground of alleged excess availment of input tax credit of a prior financial year, in the...
![IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111698-igst-refund-exports-denied-ground-alleged-excess-itc-prior-fy-without-scn-delhi-hc-taxscan.webp "IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]")
Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]
The Uttarakhand High Court has directed the GST ( Goods and Services Tax ) Anti-Evasion Cell to furnish documents to a taxpayer who claimed that no Show Cause Notice (SCN) or Relied Upon Documents...
![Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111745-uttarakhand-hc-directs-gst-anti-evasion-taxscan.webp "Uttarakhand HC directs GST Anti-Evasion Cell to provide documents after Taxpayer claims no SCN or RUDs were Served [Read Order]")
GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]
The Calcutta HighCourt restrained the Goods and Services Tax (GST) authorities from employing coercive measures after it was alleged that the authorities had examined matters pertaining to the...
![GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111656-gst-authorities-investigated-service-tax-under-guise-scrutinizing-tran1-calcutta-hc-restrains-coercive-action.webp "GST Authorities investigated Service Tax under Guise of Scrutinizing TRAN-1: Calcutta HC Restrains Coercive Action [Read Order]")