Can GST Appeal-Late Tribunal Condone the Unpardonable Delay of 2,706 days in Constitution of GSTAT
The Goods and Services Tax Regime was brought into force on 1 July, 2017, as a means to unify the highly fragmented indirect taxation system in...
1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]
In a significant case, the Authority for Advance Ruling ( AAR ) has held that 1.5% Goods and Services Tax ( GST ) applicable to service of construction of affordable residential apartment under Real...
![1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Affordable-Housing-GST-Construction-Services-GST-GST-for-Real-Estate-Projects-taxscan.jpg "1.5% GST Applicable to Service of Construction of Affordable Residential Apartment under REP: AAR [Read Order]")
![No Reversal of ITC when claim IGST instead of CGST and SGST: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Kerala-HC-IGST-CGST-SGST-No-Reversal-of-ITC-Integrated-Goods-And-Service-Tax-Kerala-High-Court-Input-Tax-Credit-income-tax-Taxscan.jpg "No Reversal of ITC when claim IGST instead of CGST and SGST: Kerala HC [Read Order]")
Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]
In a recent case, the Orissa High Court has held that the department cannot initiate the proceeding consequent to delayed audit report under section 41(4) of Orissa Value Added Tax Act, 2004. ...
![Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Orissa-HC-Orissa-High-Court-Proceedings-Based-on-Delayed-Audit-Report-Delayed-Audit-Report-Audit-Report-taxscan.jpg "Proceedings Based on Delayed Audit Report u/s 41(4) of OVAT Act cannot be Initiated by Dept: Orissa HC [Read Order]")
State GST Proceedings Post-Central Dept's Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]
The State GST ( Goods and Services Tax ) proceedings are valid even after the search conducted by the Central GST department if the quantum of amount and period of demand is different from the...
![State GST Proceedings Post-Central Depts Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-Goods-and-Services-Tax-Madras-High-Court-Madras-HC-on-State-GST-proceedings-TAXSCAN.jpg "State GST Proceedings Post-Central Depts Search Valid if Quantum of Amount and Period of Demand is Different: Madras HC [Read Order]")
GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]
The Madras High Court has ruled that the Input Tax Credit ( ITC ) under the GST ( Goods and Services Tax ) can be blocked even with zero ITC balance in the Electronic Credit Ledger (ECL). It was...
![GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Madras-HC-Madras-High-Court-GST-Goods-and-Services-Tax-ITC-Input-Tax-Credit-Zero-ITC-Balance-in-ECL-taxscan.jpg "GST ITC Blocking allowed Even with Zero ITC Balance in ECL: Madras HC delivers Detailed Interpretation of Rule 86A [Read Order]")
