12th Amendment Act of Goa Value Added Tax, 2020 confronts Doctrine of Separation of Power: Bombay HC Directs VAT Dept to Allow Refund Excess Tax Collected
The Bombay High Court at Goa has held that the Goa Value Added Tax (12th Amendment) Act, 2020, confronts the doctrine of Separation of Power and...
![SCN Lacks Sufficient Reason for Cancellation of GST Registration: Delhi HC restores Registration[Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/SCN-Reason-Cancellation-GST-Registration-Delhi-HC-Registration-TAXSCAN.jpg "SCN Lacks Sufficient Reason for Cancellation of GST Registration: Delhi HC restores Registration[Read Order]")
![No Retrospective Effect on GST Rates on Contracts Executed before Revision: Chhattisgarh HC directs to Refund Additional 6% GST paid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Rate-Revisions-Revision-Chhattisgarh-HC-Refund-GST-paid-TAXSCAN.jpg "No Retrospective Effect on GST Rates on Contracts Executed before Revision: Chhattisgarh HC directs to Refund Additional 6% GST paid [Read Order]")
18% GST Applicable on Reimbursement of Salary from Adani Jaipur International Airport Ltd. to Airport Authority of India: AAR [Read Order]
The Rajasthan bench of Authority for Advance Ruling (AAR), after examination of all conditions and considering the nature of supply, ruled that the invoice raised by the Applicant for reimbursement...
![18% GST Applicable on Reimbursement of Salary from Adani Jaipur International Airport Ltd. to Airport Authority of India: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Reimbursement-of-Salary-Adani-Jaipur-International-Airport-Ltd-Airport-Authority-of-India-AAR-taxscan.jpg "18% GST Applicable on Reimbursement of Salary from Adani Jaipur International Airport Ltd. to Airport Authority of India: AAR [Read Order]")
Supreme Court sets aside Gujarat HC order on Pre-condition of Furnishing Bank Guarantee for Bail of GST Offence [Read Order]
The Supreme Court bench of Justice Krishna Murari and Justice Ahsanuddin Amanullah stated that pre-condition of deposit of an amount or furnishing a bank guarantee has been the subject matter...
![Supreme Court sets aside Gujarat HC order on Pre-condition of Furnishing Bank Guarantee for Bail of GST Offence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Supreme-Court-Gujarat-HC-Pre-condition-Furnishing-Bank-Guarantee-Bail-GST-Offence-TAXSCAN.jpg "Supreme Court sets aside Gujarat HC order on Pre-condition of Furnishing Bank Guarantee for Bail of GST Offence [Read Order]")
VAT on Road Tax, Insurance Premium, Octroi Duty and Other Charges Collected by Vehicle Dealers: Bombay HC Directs Enquiry
The Bombay High Court has directed the VAT department to conduct an enquiry on whether VAT shall be applicable on the amount of road tax, insurance premium, octroi duty and other charges collected by...
9-Judge Bench of Supreme Court to Decide Constitutionality of GST Levy on Rent/ Lease Payments [Read Judgement]
A two-judge bench of the Supreme Court on Tuesday granted leave to a Special Leave Petition challenging a judgment delivered by the Orissa High Court on the issue of levy of GST on rental/ lease...
![9-Judge Bench of Supreme Court to Decide Constitutionality of GST Levy on Rent/ Lease Payments [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/04/Supreme-Court-GST-Levy-on-Rent-Lease-Payments-Constitutionality-of-GST-GST-Lease-taxscan.jpg "9-Judge Bench of Supreme Court to Decide Constitutionality of GST Levy on Rent/ Lease Payments [Read Judgement]")
Classification of Oil can be done only as per Contents of the Item and not as per the End Use: AAR [Read Order]
Although the oil is marketed as lamp oil, the Tamil Nadu Authority for Advance Ruling (AAR) declared that the classification may only be done based on the components of the item and not the end use...
![Classification of Oil can be done only as per Contents of the Item and not as per the End Use: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Oil-AAR-Taxscan.jpg "Classification of Oil can be done only as per Contents of the Item and not as per the End Use: AAR [Read Order]")
Tax Evasion of Rs 2,250 Crore: DGGI sends SCNs for issuing Fake Invoices to Claim ITC without Providing any Service
The Directorate General of GST Intelligence (DGGI) has sent show cause notices to various Insurance intermediaries and aggregators across the country for issuing fake invoices to claim input tax...
Services Provided by Intermediaries to Persons Abroad Not Liable to CGST and MGST: Bombay HC Upholds Levy of IGST [Read Order]
The Bombay High Court, on Tuesday, upheld the levy of IGST on liability on service provided by intermediaries to persons located abroad under section 13(8)(b) of the Integrated Goods and Services Tax...
![Services Provided by Intermediaries to Persons Abroad Not Liable to CGST and MGST: Bombay HC Upholds Levy of IGST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Intermediaries-CGST-MGST-Bombay-High-Court-IGST-Levy-of-IGST-Taxscan.jpeg "Services Provided by Intermediaries to Persons Abroad Not Liable to CGST and MGST: Bombay HC Upholds Levy of IGST [Read Order]")