![Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Export-of-goods-Zero-Rate-Sale-TNVAT-Act-Madras-High-Court-VAT-VAT-act-Taxscan.jpg "Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]")
Export of goods not a condition precedent to qualify as Zero Rate Sale when sale falls under section 18 (1) of TNVAT Act: Madras HC [Read Order]
While considering a batch of appeals, the Madras High Court comprising of Justice S Vaidyanathan and Justice Mohammed Shaffiq has held that the...
![GST applicable on Voluntary Gratuitous Payment from Outgoing Members of Housing Cooperative Society: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Voluntary-Gratuitous-Payment-Outgoing-Members-Housing-Cooperative-Society-AAAR-Taxscan.jpg "GST applicable on Voluntary Gratuitous Payment from Outgoing Members of Housing Cooperative Society: AAAR [Read Order]")
![Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Area-Electricity-Charges-Electricity-Charges-Electricity-Residents-of-Apartment-Residents-Apartment-GST-AAR-Taxscan.jpg "Common Area Electricity Charges collected, on Actual Basis from Residents of Apartment Complex attracts 18% GST: AAR [Read Order]")
![Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Taxpayer-ITC-Output-Tax-CGST-AAR-TAXSCAN.jpg "Taxpayer cannot claim ITC while paying Output Tax on making Purchases u/s 17(5) of CGST: AAR [Read Order]")
Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]
The Madras High Court allowed to upload rectified Form GSTR 1 and noted that the rectification of inadvertent errors enables proper reporting of turnover. The petitioner, Deepa Traders, is a...
![Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Rectification-of-Inadvertent-Errors-Inadvertent-Errors-Madras-High-Court-Form-GSTR-1-GSTR-1-Proper-Reporting-of-Turnover-taxscan.jpg "Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]")
Suo motu cancelled GST Registration on non-filing of Returns and as GST Tribunal has not been constituted u/s 109 of CGST Act: Telangana HC remands matter for Fresh Adjudication
The Telangana High Court has remanded the matter for fresh adjudication since the GST registration was suo motu cancelled on non-filing of returns and as GST Tribunal has not been constituted under...
Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served [Read Order]
The notice served was invalidated by a panel of the Allahabad High Court presided over by Justice Pankaj Bhatia because it was not served in accordance with law. It was determined that the notice was...
![Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accountant-Taxable-GST-Act-GST-Allahabad-High-Court-Notice-Taxscan.jpg "Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served [Read Order]")
CBIC notifies Amendments to implement Biometric Based Aadhaar Authentication and Risk-Based Physical Verification in GSTÂ Registration [Read Notification]
The Central Board Of Indirect Taxes and Customs (CBIC) has notified amendments to implement biometric based aadhaar authentication and risk-based physical verification in GST registration. The...
![CBIC notifies Amendments to implement Biometric Based Aadhaar Authentication and Risk-Based Physical Verification in GSTÂ Registration [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/04/Biometric-Based-Aadhaar-Authentication-CBIC-Amendments-Risk-Based-Physical-Verification-GST-Registration-GST-Taxscan.jpg "CBIC notifies Amendments to implement Biometric Based Aadhaar Authentication and Risk-Based Physical Verification in GSTÂ Registration [Read Notification]")
Supply of Service of Manpower on monetary consideration shall be treated as Taxable Supply: AP HC directs to Deposit 50% of GST [Read Order]
In a recent ruling, the Andhra Pradesh High Court division bench of Justice U. Durga Prasad Rao and Justice V. Gopala Krishna Rao overturned the assessment decision issued by the authorities...
![Supply of Service of Manpower on monetary consideration shall be treated as Taxable Supply: AP HC directs to Deposit 50% of GST [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Supply-of-Service-Service-Service-of-Manpower-Manpower-monetary-consideration-Taxable-Taxable-Supply-Andhra-Pradesh-High-Court-Deposit-GST-Taxscan.jpg "Supply of Service of Manpower on monetary consideration shall be treated as Taxable Supply: AP HC directs to Deposit 50% of GST [Read Order]")
Valuation of Goods on Eye Estimation not Prescribed u/s 15 of CGST: Allahabad HC directs to Refund GST Demand [Read Order]
Allahabad High Court bench of Judge Pankaj Bhatia directed the Goods and Services Tax (GST) authorities to refund the GST Demand paid by the petitioner on reason that quantifying the goods on basis...
![Valuation of Goods on Eye Estimation not Prescribed u/s 15 of CGST: Allahabad HC directs to Refund GST Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Valuation-of-Goods-CGST-Allahabad-HC-Refund-GST-Demand-TAXSCAN.jpg "Valuation of Goods on Eye Estimation not Prescribed u/s 15 of CGST: Allahabad HC directs to Refund GST Demand [Read Order]")