![Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Goods-and-Services-Tax-Show-Cause-Notice-SCN-Issues-TAXSCAN.jpg "Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]")
Delhi HC invalidates SCN issued to Deceased Taxpayer, Citing non-issuance to Legal Representative u/s 93 of CGST Act [Read Order]
The Delhi High Court has invalidated a Show Cause Notice ( SCN ) issued to a deceased taxpayer under the Central Goods and Services Tax ( CGST ) Act,...
![[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-Supreme-Court-Safari-Retreats-Case-ITC-on-immovable-property-property-construction-taxscan.jpg "[BREAKING] GST ITC available on Building Construction if Necessary for “Renting Out”: Supreme Court in Safari Retreats Case [Read Order]")
![[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Safari-Retreats-Case-Supreme-Court-orissa-high-court-gst-taxscan.jpg "[BREAKING] Supreme Court rejects Constitutional Validity of Blocking of GST Input Tax Credit in Safari Retreats Case, allows Revenue Appeal [Read Order]")
![Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-GST-registration-GST-registration-cancellation-show-cause-notice-taxscan.jpg "Delhi High Court limits GST Registration Cancellation to suspension date, rejects Retrospective Effect due to lack of specific reasons in SCN [Read Order]")
![SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CGST-SCN-Central-Goods-and-Service-Tax-Act-show-cause-notice-Gauhati-High-Court-Natural-Justice-Principle-taxscan.jpg "SCN under CGST Act Issued on Wrong Address: Gauhati HC sets aside Order passed In Violation of Natural Justice Principle [Read Order]")
Delhi HC Quashes blocking of 'Electronic Credit Ledger' under Rule 86A in excess of available GST ITC [Read Order]
The Delhi High Court quashed orders under Rule 86A of the CGST Rules, 2017, blocking Input Tax Credit ( ITC ) beyond the credit available in the Electronic Credit Ledger ( ECrL ), noting that it...
![Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Electronic-Credit-Ledger-Rule-86A-of-CGST-Rule-ITC-taxscan.jpg "Delhi HC Quashes blocking of Electronic Credit Ledger under Rule 86A in excess of available GST ITC [Read Order]")
Availment of Both GST ITC and Depreciation on Capital Goods: Here's How to Draft Reply to GST Notice [Find Format Here]
The Goods and Services Tax ( GST ) regime in India aims to eliminate the cascading effect of taxes and promote a seamless flow of input tax credit ( ITC ). One might get a GST notice for availment of...
![Availment of Both GST ITC and Depreciation on Capital Goods: Heres How to Draft Reply to GST Notice [Find Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-ITC-Goods-and-Services-Tax-Capital-Goods-Input-Tax-Credit-taxscan-1.jpg "Availment of Both GST ITC and Depreciation on Capital Goods: Heres How to Draft Reply to GST Notice [Find Format Here]")
Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]
The Tamilnadu Authority for Advance Ruling (AAR) ruled that Input Tax Credit shall be available on the services of Leasing/Renting/Hiring of Motor Vehicles, when engaged by a Company specifically for...
![Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-Tamilnadu-Authority-for-Advance-Ruling-GST-ITC-GST-ITC-Women-Employees-Night-shift-Women-Employees-Eligible-for-GST-ITC-TAXSCAN.jpg "Leasing/Renting/Hiring of Motor Vehicles for Transportation of Night-shift Women Employees Eligible for GST ITC: AAR [Read Order]")
![CBIC notifies GSTAT Principal Bench to hear Anti-Profiteering Cases [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/10/CBIC-GSTAT-GST-anti-profiteering-taxscan.jpg "CBIC notifies GSTAT Principal Bench to hear Anti-Profiteering Cases [Read Notification]")
Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]
In a recent ruling, the Madras High Court remanded the Goods and Service Tax (GST) assessment matter on pre-deposit condition due to the accountant's failure to appear in the GST adjudication...
![Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-GST-Re-adjudication-in-GST-matter-Re-adjudication-Verification-deficiency-taxscan.jpg "Accountant fails to appear in GST Adjudication Proceedings: Madras HC Remands Matter on Pre-deposit Condition [Read Order]")
GST Authorities erred in ITC figures and Inconsistent Amounts in Final Order: Madras High Court remands GST Assessment [Read Order]
In a recent ruling, the Madras High Court remanded the Goods and Services Tax ( GST ) assessment matter due to an error in Input Tax Credit ( ITC ) figures and inconsistent amounts in the final order...
![GST Authorities erred in ITC figures and Inconsistent Amounts in Final Order: Madras High Court remands GST Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Assessment-Madras-High-Court-Input-Tax-Credit-ITC-GST-ITC-GST-authorities-ITC-mistakes-taxscan.jpg "GST Authorities erred in ITC figures and Inconsistent Amounts in Final Order: Madras High Court remands GST Assessment [Read Order]")