![No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Andhra-Pradesh-High-court-Input-Tax-Credit-ITC-GST-Act-TAXSCAN.jpg "No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]")
No contradiction between S. 16 (2) and 16(4) of GST Act against availing ITC: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High court ruled that there was no contradiction between under Section 16(2) and 16(4) of the Andhra Pradesh Goods and Service Tax...
![Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITC-Calcutta-High-Court-WBVAT-Act-Input-Tax-Credit-Benefit-of-ITC-WBVAT-Act-updates-on-ITC-benefits-WBVAT-Act-updates-TAXSCAN.jpg "Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]")
![IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/IGST-Refund-Madras-High-Court-GST-TAXSCAN.png "IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]")
![Non-Consideration of Employer-Employee Relation as per CBIC Circular: Madras HC quashes GST Demand on Directors Incentives [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Employer-Employee-Relation-CBIC-Circular-Madras-HC-GST-Demand-Directors-Incentives-taxscan.jpg "Non-Consideration of Employer-Employee Relation as per CBIC Circular: Madras HC quashes GST Demand on Directors Incentives [Read Order]")
GST Registration can be Cancelled with Retrospective Effect only when Consequences are Intended and are Warranted: Delhi HC [Read Order]
In a recent decision, the Delhi High Court observed that the GST registration can be cancelled with retrospective effect only when consequences are intended and are warranted. The Petitioner...
![GST Registration can be Cancelled with Retrospective Effect only when Consequences are Intended and are Warranted: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-GST-registration-GST-registration-cancellation-Delhi-High-Court-Retrospective-effect-GST-cancellation-taxscan-1.jpg "GST Registration can be Cancelled with Retrospective Effect only when Consequences are Intended and are Warranted: Delhi HC [Read Order]")
Kerala HC quashes Order of GST Commissioner Rejecting Claim for Interest on Tax Amount ordered to be Refunded [Read Order]
The Kerala High Court quashed the order of the GST Commissioner rejecting claim for interest on tax amount ordered to be refunded. The petitioner has filed the present writ petition seeking to...
![Kerala HC quashes Order of GST Commissioner Rejecting Claim for Interest on Tax Amount ordered to be Refunded [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Kerala-high-court-Kerala-HC-GST-GST-Commissioner-Refunded-Interest-on-Tax-Amount-Kerala-HC-quashes-Kerala-High-Court-decision-TAXSCAN.jpg "Kerala HC quashes Order of GST Commissioner Rejecting Claim for Interest on Tax Amount ordered to be Refunded [Read Order]")
![GST Registration cannot be Cancelled with Retrospective Effect Mechanically: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Delhi-High-Court-GST-Registration-GST-Cancellation-with-Retrospective-Effect-GST-Cancellation-taxscan.jpg "GST Registration cannot be Cancelled with Retrospective Effect Mechanically: Delhi HC [Read Order]")
Non-Mentioning in SCN that GST Registration is liable to be Cancelled from Retrospective Date: Delhi HC Sets Aside Order of Cancellation [Read Order]
The Delhi High Court set aside the order of cancellation as there was non-mentioning in the show cause notice ( SCN ) that GST registration is liable to be cancelled from retrospective date. The...
![Non-Mentioning in SCN that GST Registration is liable to be Cancelled from Retrospective Date: Delhi HC Sets Aside Order of Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/delhi-high-court-delhi-hc-Show-Cause-Notice-in-gst-cancellation-High-Court-sets-aside-GST-cancellation-order-Legal-implications-of-retrospective-cancellation-taxscan.jpg "Non-Mentioning in SCN that GST Registration is liable to be Cancelled from Retrospective Date: Delhi HC Sets Aside Order of Cancellation [Read Order]")
Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that the cancellation of GST registration by the proper officer must be based on an objective criterion. The petitioner impugned the show cause...
![Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Cancellation-of-GST-Registration-GST-Registration-Proper-Officer-criteria-Delhi-HC-Cancellation-of-GST-Registration-by-Proper-Officer-taxscan.jpg "Cancellation of GST Registration by Proper Officer must be based on objective criteria: Delhi HC [Read Order]")
Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]
In a recent decision the Delhi High Court observed that mere non-payment of returns for some period not reason to cancel GST registration with retrospective date. The petitioner impugned the order...
![Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-Registration-Delhi-High-Court-cancel-GST-registration-TAXSCAN.jpg "Mere Non-Payment of returns for some period not reason to cancel GST Registration with Retrospective date: Delhi HC [Read Order]")
Extended Time Limit available for Statutory Appeal: Kerala HC dismisses Writ challenging Constitutionality of Section 16(4) of GST Act [Read Order]
A Single Bench of the Kerala High Court has dismissed a challenge of constitutionality of Section 16(4) of Goods and Services Tax Act ( GST Act ) as withdrawn, preserving the liberty of the...
![Extended Time Limit available for Statutory Appeal: Kerala HC dismisses Writ challenging Constitutionality of Section 16(4) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Extended-Time-Limit-Statutory-Appeal-Kerala-HC-Writ-challenging-Constitutionality-GST-Act-taxscan.jpg "Extended Time Limit available for Statutory Appeal: Kerala HC dismisses Writ challenging Constitutionality of Section 16(4) of GST Act [Read Order]")