![Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Mere-Summary-of-SCN-Proper-Officer-to-issue-SCN-Gauhati-HC-Gauhati-High-Court-Assam-Goods-and-Services-Tax-AGST-Act-Taxscan.jpg "Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]")
Mere Summary of SCN in GST DRC-01 Inadequate; Proper Officer to issue SCN, Statement and Order u/s 73: Gauhati HC [Read Order]
The Gauhati High Court shed light on the provisions of Section 73 of the Assam Goods and Services Tax Act, 2017, (AGST Act) affirming that a summary...
![ITC Claimed more than Permissible: Madras HC sets aside GST Assessment Order Considering Hearing not provided on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Madras-HC-GST-Assessment-Order-ITC-Assessment-Order-TAXSCAN.jpg "ITC Claimed more than Permissible: Madras HC sets aside GST Assessment Order Considering Hearing not provided on 10% Pre-deposit [Read Order]")
![ITC claimed after Deadline Prescribed u/s 16(4): Madras HC Orders Reassessment of ITC Claims Considering s. 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITC-ITC-claimed-after-Deadline-Madras-HC-Reassessment-Madras-HC-Orders-Reassessment-Reassessment-of-ITC-Reassessment-of-ITC-Claims-Considerings-GST-Madras-High-Court-GST-ITC-disallowance-Taxscan.jpg "ITC claimed after Deadline Prescribed u/s 16(4): Madras HC Orders Reassessment of ITC Claims Considering s. 16(5) [Read Order]")
![Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Amendment-of-Sec.165-Retrospective-Amendment-CGST-Ac-deletes-Penalties-Short-Paid-Tax-Kerala-GST-taxscan.jpg "Retrospective Amendment of Sec.16(5), CGST Act: Kerala GST AA deletes Penalties on Short-Paid Tax [Read Order]")
Voluntarily Paid Tax or Reversed ITC not Refundable on insertion of Sec.16(5), CGST Act: Kochi GST Appellate Authority
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) matters recently affirmed that no refund of voluntarily paid tax or reversal of Input Tax Credit...
![GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-GST-Appeals-GST-Appellate-Authority-Goods-and-Services-Tax-Joint-Commissioner-First-Appellate-Authority-of-Goods-and-Services-Tax-Central-Goods-and-Services-Act-CGST-Act-Income-Tax-Credit-Taxscan.jpg "GST Appeals without 10% Pre-Deposit are ‘Defective’: Kochi GST Appellate Authority [Read Order]")
![ITC not available for Goods Purchased for Sales Promotion Activities under GST: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITC-Goods-Purchased-Sales-Promotion-Activities-GST-Madras-HC-taxscan.jpg "ITC not available for Goods Purchased for Sales Promotion Activities under GST: Madras HC [Read Order]")
Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]
The Joint Commissioner (Appeals), being the First Appellate Authority of Goods and Services Tax (GST) recently disposed of multiple appeals pertaining to eligibility to avail Income Tax Credit (ITC)...
![Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Kochi-ITC-Availment-section-164-Taxscan.jpg "Kochi GST Appellate Authority disposes Multiple Appeals on ITC Availment u/s16(4) and Deadline Extension u/s 16(5) [Read Order]")
‘Cream’ prepared using Vegetable Oil and not Animal Fat, Subject to 5% GST: AAAR [Read Order]
The Uttar Pradesh State Appellate Authority for Advance Ruling ( AAAR ) recently ruled that the manufacture of ‘cream’ to be used in food or cake preparation shall attract 5% Goods and Services Tax (...
![‘Cream’ prepared using Vegetable Oil and not Animal Fat, Subject to 5% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Vegetable-Oil-cream.jpg "‘Cream’ prepared using Vegetable Oil and not Animal Fat, Subject to 5% GST: AAAR [Read Order]")
GST Payment and TDS Claims must be State-Specific based on Work Executed: Telangana HC in L&T-PES Matter [Read Order]
In a recent ruling, the Telangana High Court ruled that GST payments and TDS claims must be state-specific based on the proportion of work executed in each state. Larsen & Toubro Ltd ( L&T...
![GST Payment and TDS Claims must be State-Specific based on Work Executed: Telangana HC in L&T-PES Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Payment-TDS-Claims-State-Specific-Work-Executed-Telangana-HC-LT-PES-Matter-taxscan.jpg "GST Payment and TDS Claims must be State-Specific based on Work Executed: Telangana HC in L&T-PES Matter [Read Order]")
Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]
In a recent ruling, the Madras High Court remanded the case concerning a GST ITC discrepancy for reconsideration, imposing a pre-deposit condition of Rs. 1.4 crore as there was a clear violation of...
![Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Clear-Violation-of-Principles-Madras-HC-GST-ITC-GST-ITC-Discrepancy-Pre-Deposit-Condition-Clear-Violation-of-Principles-of-Natural-Justice-HC-Madras-High-Court-principles-of-natural-justice-TAXSCAN.jpg "Clear Violation of Principles of Natural Justice: Madras HC remands GST ITC Discrepancy for reconsideration on Rs. 1.4 Cr Pre-Deposit Condition [Read Order]")