Allegation of Sale of HSD at Concessional Sales Tax Rate Without Permission from Ministry of Petroleum & Natural Gas: Gujarat HC Dismisses Revision Petition on Lack of Evidence
The Gujarat High Court dismissed revision petition filed on lack of evidence on the basis of allegation of sale of High-Speed Diesel (HSD) at...
![Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Madras-HC-Condones-Manual-Filing-of-Appeal-after-Online-Submission-on-GST-Portal-TAXSCAN.jpg "Madras HC Condones Delay of 2 days in Manual Filing of Appeal after Online Submission on GST Portal [Read Order]")
![Delhi Govt. notifies Special Procedures for Revocation of Cancelled GST Registration: Deadline up to 30th June 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-Govt-notifies-Special-Procedures-for-Revocation-of-Cancelled-GST-Registration-TAXSCAN.jpg "Delhi Govt. notifies Special Procedures for Revocation of Cancelled GST Registration: Deadline up to 30th June 2023 [Read Notification]")
![Gujarat HC Quashes GST Cancellation Order Passed without Stating Detail Reason for Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Gujarat-HC-Quashes-GST-Cancellation-Order-Reason-for-Cancellation-Cancellation-Order-HC-High-Court-Gujarat-taxscan.jpg "Gujarat HC Quashes GST Cancellation Order Passed without Stating Detail Reason for Cancellation [Read Order]")
![Entire ‘Entry Coupon’ adjusted against Food is liable to VAT: Rajasthan HC maintains Penalty on Chokhi Dhani Resorts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Entry-Coupon-Food-is-liable-to-VAT-Food-liable-to-VAT-VAT-Rajasthan-High-Court-Penalty-on-Chokhi-Dhani-Resorts-Penalty-Chokhi-Dhani-Resorts-taxscan.jpg "Entire ‘Entry Coupon’ adjusted against Food is liable to VAT: Rajasthan HC maintains Penalty on Chokhi Dhani Resorts [Read Order]")
Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]
The Calcutta High Court quashes an order of the Single Bench of the Calcutta High Court directing to remit 20% of disputed tax in contravention of Section 107(7) of the Central Goods and Services Tax...
![Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Calcutta-HC-Order-Single-Bench-Directing-Remit-Disputed-Tax-Contravention-Section-CGST-Act-TAXSCAN.jpg "Calcutta HC quashes Order of Single Bench Directing to Remit 20% of Disputed Tax in Contravention of Section 107(7) of CGST Act [Read Order]")
Reimbursement of Stipend received from Trainer by Facilitator under AICTE (NEEM) Regulations not in Capacity of ‘Pure Agent’, liable to GST: Maharashtra AAAR [Read Order]
By rejecting the appellant's appeal, the Maharashtra Appellate Authority for Advance Ruling (AAAR) determined that the reimbursement of the stipend received from the National Employability...
![Reimbursement of Stipend received from Trainer by Facilitator under AICTE (NEEM) Regulations not in Capacity of ‘Pure Agent’, liable to GST: Maharashtra AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reimbursement-Stipend-Trainer-Facilitator-Facilitator-under-AICTE-AICTE-NEEM-AICTE-NEEM-Regulations-Capacity-Pure-Agent-liable-to-GST-Maharashtra-AAAR-AAAR-taxscan.jpg "Reimbursement of Stipend received from Trainer by Facilitator under AICTE (NEEM) Regulations not in Capacity of ‘Pure Agent’, liable to GST: Maharashtra AAAR [Read Order]")
Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]
A Single Bench of the Kerala High Court recently observed that the appeal Provision of the Central Goods and Services Tax Act, 2017 (CGST) is inbuilt mechanism and impliedly excludes the application...
![Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Appeal-Provision-CGST-Act-Inbuilt-Mechanism-Impliedly-Excludes-Application-Limitation-Act-Kerala-HC-TAXSCAN.jpg "Appeal Provision of CGST Act is Inbuilt Mechanism and Impliedly Excludes Application of Limitation Act: Kerala HC [Read Order]")
Life Tax Leviable on Net Invoice Price of Vehicle: Andhra Pradesh HC Directs Refund of GST and Cess Components
The Andhra Pradesh High Court (HC) has ruled that life tax should be levied on the net invoice of the price of the vehicle and not on the ex showroom price which admittedly includes the taxes payable...
Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]
The High Court of Karnataka dismissed the Writ Petition direction to declare section 16(4) of the Central Goods and Service Tax (CGST/SGST) Act 2017 r/w Rule 61 of Karnataka Goods and Service Tax...
![Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Direction-to-Declare-KGST-Rules-Ultravires-Constitution-Karnataka-HC-dismisses-WP-TAXSCAN.jpg "Direction to Declare Section 16(4) of CGST/SGST Act 2017 r/w Rule 61 of KGST Rules as Ultravires Constitution: Karnataka HC dismisses WP [Read Order]")
Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]
While enhancing the AAR’s decision, the Maharashtra Appellate Authority for Advance Ruling (AAAR) decided that 18% Goods and Services Tax (GST) is applicable to incentives earned by the reseller...
![Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Targets-Based-Incentives-Targets-Based-Incentives-earned-by-Reseller-Targets-Incentives-Reseller-Trade-Discount-GST-Applicable-GST-AAAR-Authority-for-Advance-Ruling-taxscan.jpg "Targets Based Incentives earned by Reseller not amount to Trade Discount; 18% GST Applicable: AAAR [Read Order]")
