Show Cause Notice u/s 74 of GST Act: An In-Depth Analysis
Section 74 of the Central Goods and Service Tax Act ( GST ), 2017 defines the adjudication notice under the Goods and Service Tax Act. Provisions in...
![Non-Consideration of GST Payment with Interest: Madras HC sets aside Order, Remitted for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-high-court-GST-Madras-hc-order-Madras-HC-sets-aside-Order-GST-payment-TAXSCAN-1.jpg "Non-Consideration of GST Payment with Interest: Madras HC sets aside Order, Remitted for Reconsideration [Read Order]")
![No GST Leviable on the Sale of Goods Warehoused in Third Party FTWZ under MOOWR Scheme: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-AAR-Goods-services-tax-Authority-for-advance-rulings-Tamil-nadu-TAXSCAN.jpg "No GST Leviable on the Sale of Goods Warehoused in Third Party FTWZ under MOOWR Scheme: AAR [Read Order]")
![Rotary Car Parking System is Civil Structure, GST ITC not admissible: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-AAR-Tamil-Nadu-Rotary-Car-Parking-System-GST-ITC-GST-ITC-taxscan.jpg "Rotary Car Parking System is Civil Structure, GST ITC not admissible: AAR [Read Order]")
![Digital Platform deemed Supplier of Services u/s 9(5) of GST Act, Liable for GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Authority-for-Advance-Rulings-digital-platform-is-liable-to-pay-GS-Digital-Platform-deemed-Supplier-of-Services-taxscan.jpg "Digital Platform deemed Supplier of Services u/s 9(5) of GST Act, Liable for GST: AAR [Read Order]")
Tax Liability Confirmed on GSTR 3B and GSTR 2A Mismatch due to Non-Reply to SCN: Madras HC sets aside Order on Pre-deposit condition [Read Order]
The Madras High Court set aside the GST (Goods and Services Tax) assessment order on a 10% pre-deposit condition where the tax liability was confirmed on GSTR 3B and GSTR 2A Mismatch due to...
![Tax Liability Confirmed on GSTR 3B and GSTR 2A Mismatch due to Non-Reply to SCN: Madras HC sets aside Order on Pre-deposit condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Tax-Liability-GSTR-3B-GSTR-2A-SCN-Madras-High-Court-GST-Pre-deposit-condition-Goods-and-Services-Tax-taxscan.jpg "Tax Liability Confirmed on GSTR 3B and GSTR 2A Mismatch due to Non-Reply to SCN: Madras HC sets aside Order on Pre-deposit condition [Read Order]")
Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]
In a recent ruling, the Madras High Court set aside and the matter is remanded to the respondent for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax...
![Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-Proceedings-GST-GST-returns-mismatch-resolution-taxscan.jpg "Unaware of GST Proceedings against Mismatch in GST Returns: Madras HC disposes of Petition on Pre-deposit Condition [Read Order]")
Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling ( AAR ) ruled that Free on Board ( FOB ) exporters under the Reverse Charge Mechanism ( RCM ) basis wouldn’t be liable for Goods and Services Tax ( GST )...
![Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-FOB-GST-Authority-for-advance-ruling-Free-on-board-Goods-and-services-TAXSCAN.jpg "Not Supplier/Recipient of ‘Export Freight’ on FOB Exports, No GST payable on RCM basis by Exporter: AAR [Read Order]")
Closure of Business: Delhi HC directs Proper Officer to Dispose of GST Registration Cancellation Application within Four Weeks [Read Order]
The Delhi High Court directed the proper officer to dispose of the application of the petitioner for GST registration cancellation within four weeks from the date of the order. M/s L.G Trading...
![Closure of Business: Delhi HC directs Proper Officer to Dispose of GST Registration Cancellation Application within Four Weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-GST-Registration-GST-Registration-Cancellation-GST-Tax-news-Taxscan.jpg "Closure of Business: Delhi HC directs Proper Officer to Dispose of GST Registration Cancellation Application within Four Weeks [Read Order]")
Individual Truck Owners Providing Services for Transportation of Raw Materials and Finished Goods Liable for GST: AAR [Read Order]
The Authority for Advance Rulings ( AAR ) in Karnataka ruled that the services provided by individual truck owners for transport of raw materials and finished goods, including loading and unloading,...
![Individual Truck Owners Providing Services for Transportation of Raw Materials and Finished Goods Liable for GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Karnataka-AAR-Truck-owners-GST-GST-on-transport-services-TAXSCAN.jpg "Individual Truck Owners Providing Services for Transportation of Raw Materials and Finished Goods Liable for GST: AAR [Read Order]")
![No GST Exemption available to ZLD Treated Water, attracts 18 % GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-GST-ZLD-Authority-of-advance-ruling-Goods-service-tax-TAXSCAN.jpg "No GST Exemption available to ZLD Treated Water, attracts 18 % GST: AAR [Read Order]")
Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]
The Karnataka Authority for Advance Rulings (AAR) has ruled that an advance ruling on Input Tax Credit (ITC) cannot be sought if proceedings are already pending under any provisions of the GST Act....
![Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Advance-Ruling-ITC-GST-Act-AAR-taxscan.jpg "Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]")