![GST AAR and AAAR Annual Digest 2023 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/01/AAR-analysis-AAR-AAAR-GST-AAR-AAAR-analysis-AAAR-Annual-Digest-AAR-Annual-Digest-TAXSCAN.jpg "GST AAR and AAAR Annual Digest 2023 [Part 1]")
GST AAR and AAAR Annual Digest 2023 [Part 1]
This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in 18% GST applicable on Commercial Production of...
![Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Failure-Issue-Notice-Order-for-Attachment-TNGST-Act-expiry-of-limitation-period-Madras-HC-Statutory-Appeal-TAXSCAN.jpeg "Failure to Issue Notice and Order for Attachment under TNGST Act before expiry of limitation period: Madras HC allows to file Statutory Appeal [Read Order]")
![[BREAKING] CBIC notifies Constitution of Principal Bench of GST Appellate Tribunal at New Delhi [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/01/CBIC-Constitution-Principal-Bench-GST-Appellate-Tribunal-at-New-Delhi-TAXSCAN.jpg "[BREAKING] CBIC notifies Constitution of Principal Bench of GST Appellate Tribunal at New Delhi [Read Notification]")
![VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/VAT-Service-Tax-CESTAT-Transaction-Service-Tax-levied-Value-Added-Tax-TAXSCAN.jpg "VAT and Service Tax cannot be levied on Same Transaction: CESTAT [Read Order]")
Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]
The Madras High Court stayed the recovery proceedings taking into consideration that there was failure to appear for personal hearing on late receipt of GST Notice. The counsel for the petitioner...
![Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Personal-Hearing-GST-Notice-GST-Madras-High-Court-Madras-HC-Recovery-Proceedings-Taxscan.jpg "Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]")
Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]
The Madras High Court extended the time limit fixed for filing appeal with required pre-deposit, in the matter of imposition of penalty under the Goods and Service Tax (GST Act), 2017. According...
![Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/GST-penalty-appeal-GST-Time-limit-for-GST-penalty-appeal-Madras-High-Court-Imposition-of-gst-penalty-Extension-of-appeal-taxscan.jpg "Imposition of Penalty under GST Act: Madras HC extends Time Limit fixed for filing Appeal with required Pre-Deposit [Read Order]")
ISD Credit in pre-GST Regime Wrongly Carried Forward into GST regime: Mahindra and Mahindra receives Rs 56 lakhs Penalty
The famous Indian multinational automotive manufacturing company, Mahindra and Mahindra received Rs 56 lakhs penalty alleging that the input service distributor (ISD) credit in pre-GST regime wrongly...
No Extension to Statutory Limitation for Issuing SCN under CGST Act: Gujarat HC Orders No Final Order Shall be Passed on SCN [Read Order]
The Gujarat High Court has held that no extension to statutory limitation for issuing Show Cause Notice (SCN) under the Central Goods and Service Tax (CGST) Act, 2017 and ordered no final order shall...
![No Extension to Statutory Limitation for Issuing SCN under CGST Act: Gujarat HC Orders No Final Order Shall be Passed on SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Statutory-Limitation-SCN-Gujarat-High-Court-SCN-extension-Final-order-restrictions-Show-Cause-Notice-time-limit-CGST-taxscan.jpg "No Extension to Statutory Limitation for Issuing SCN under CGST Act: Gujarat HC Orders No Final Order Shall be Passed on SCN [Read Order]")