![Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Calcutta-High-Court-CGST-Act-Tax-Liability-Section-10711-of-CGST-Act-Appellate-Authority-under-CGST-Act-taxscan.jpg "Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]")
Appellate Authority under CGST Act Cannot Suo Moto Enhance Tax Liability: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court set aside an order of the Goods and Service Tax ( GST ) and held that the Appellate Authority under CGST...
![Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-GST-Act-Section-129-TAXSCAN-1.jpg "Penalty u/s 129 CGST/SGST Act can be Imposed Only for Violations With Intent To Evade Tax or Repeated Violations: Kerala HC [Read Order]")
![Issuing GST Order Manually Without Considering Reply on GST Portal Amounts to Violation of Principles of Natural Justice: Telangana HC Rules In Favour of Ola Fleet Technologies [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-GST-Portal-Ola-Fleet-Technologies-TAXSCAN.jpeg "Issuing GST Order Manually Without Considering Reply on GST Portal Amounts to Violation of Principles of Natural Justice: Telangana HC Rules In Favour of Ola Fleet Technologies [Read Order]")
![CBIC revises GST Form INS-01, replaces IPC Penal Provisions with BNS Sections [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-Bharatiya-Nyaya-Sanhita-Indian-Penal-Code-IPC-BNS-TAXSCAN.jpg "CBIC revises GST Form INS-01, replaces IPC Penal Provisions with BNS Sections [Read Notification]")
[BREAKING] CBIC notifies Amendment for ITC Reconciliation from GSTR-2B instead of GSTR-2A from GSTR-9 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has recently amended the reconciliation process for Input Tax Credit (ITC) in Goods and Services Tax (GST) Return FORM GSTR-9, marking a shift...
![[BREAKING] CBIC notifies Amendment for ITC Reconciliation from GSTR-2B instead of GSTR-2A from GSTR-9 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-CBIC-BREAKING-ITC-from-GSTR-2B-Taxscan.jpg "[BREAKING] CBIC notifies Amendment for ITC Reconciliation from GSTR-2B instead of GSTR-2A from GSTR-9 [Read Notification]")
![CBIC notifies due Date for GST Return GSTR-7 Filing [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-GSTR-GST-Return-GSTR-7-TAXSCAN.jpg "CBIC notifies due Date for GST Return GSTR-7 Filing [Read Notification]")
Understanding Notice on Applicability of ITC in Export of Items Exempted from GST [Find Draft Format Here]
India, being a leading exporter of numerous goods and services has numerous regulatory components in place as part of the Goods and Services Tax ( GST ) regime to govern exports. One of the primary...
![Understanding Notice on Applicability of ITC in Export of Items Exempted from GST [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/draft-reply.jpg "Understanding Notice on Applicability of ITC in Export of Items Exempted from GST [Find Draft Format Here]")
 S.107 of GST Act is a Complete Code, Excludes General Limitation Provisions: Allahabad HC Rejects Delay Condonation in Appeal [Read Order]
The condonation application for delay in filing a Goods and Services Tax ( GST ) appeal was rejected by the Allahabad High Court. The bench referred to the precedent where it was ruled that the...
![Â S.107 of GST Act is a Complete Code, Excludes General Limitation Provisions: Allahabad HC Rejects Delay Condonation in Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Allahabad-High-Court-Excludes-General-Limitation-Condonation-in-Appeal-Taxscan.jpg "Â S.107 of GST Act is a Complete Code, Excludes General Limitation Provisions: Allahabad HC Rejects Delay Condonation in Appeal [Read Order]")
![AAAR upholds taxability of Fortified Rice Kernels at 18% GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAAR-Appellate-Authority-for-Advance-Ruling-AAAR-Chhattisgarh-GST-Goods-and-Services-Tax-18-GST-Fortified-Rice-Kernels-TAXSCAN.webp "AAAR upholds taxability of Fortified Rice Kernels at 18% GST [Read Order]")
Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating 'Self Ascertainment of Tax' is Violative of Art. 265: Karnataka HC [Read Order]
The Karnataka High Court held that recovery proceedings initiated under Central Goods and Service Tax (CGST Act) during pendency of investigation stating 'Self Ascertainment of Tax' is...
![Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating Self Ascertainment of Tax is Violative of Art. 265: Karnataka HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Karnataka-HC-Karnataka-High-Court-CGST-Act-Central-Goods-and-Service-Tax-Self-Ascertainment-of-Tax-Recovery-Proceedings-Pendency-of-Investigation-taxscan.jpg "Recovery Proceedings initiated under CGST Act During Pendency of Investigation stating Self Ascertainment of Tax is Violative of Art. 265: Karnataka HC [Read Order]")
Pre-GST Dues can be Cleared in Monthly Instalments: Madras HC rules Partly in Favour of Manufacturing Company in Loss [Read Order]
The Madras High Court has ruled in favour of a manufacturing company facing financial difficulties, allowing it to clear its pre-GST ( Goods and Services Tax ) dues of Rs. 1.2 crores through monthly...
![Pre-GST Dues can be Cleared in Monthly Instalments: Madras HC rules Partly in Favour of Manufacturing Company in Loss [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Madras-High-Court-GST-Pre-GST-Dues-Goods-and-Services-Tax-Monthly-instalments-for-tax-dues-Monthly-Instalments-taxscan.jpg "Pre-GST Dues can be Cleared in Monthly Instalments: Madras HC rules Partly in Favour of Manufacturing Company in Loss [Read Order]")