![The Issue of Fake Invoices and Non-Existent Businesses: Legal and Practical Considerations [Find Draft Reply Format Here]](https://www.taxscan.in/wp-content/uploads/2025/02/Fake-Invoices.jpg "The Issue of Fake Invoices and Non-Existent Businesses: Legal and Practical Considerations [Find Draft Reply Format Here]")
The Issue of Fake Invoices and Non-Existent Businesses: Legal and Practical Considerations [Find Draft Reply Format Here]
The issuance of fake invoices and the operation of non-existent businesses have become significant concerns under the Goods and Services Tax (GST)...
![Income Tax Dept or GST dept cannot Retain Cash Seized Prior to Finalisation of Proceedings: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-I-income-Tax-Dept-Kerala-High-Court-GST-dept-Cash-Seized-TAXSCAN-1.jpg "Income Tax Dept or GST dept cannot Retain Cash Seized Prior to Finalisation of Proceedings: Kerala HC [Read Order]")
![Thyssenkrupp’s EPC Agreement is a Composite Supply and not Divisible Contract under GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/AAR-GST-Thyssenkrupp-gst-case-EPC-Agreement-TAXSCAN.jpg "Thyssenkrupp’s EPC Agreement is a Composite Supply and not Divisible Contract under GST: AAR [Read Order]")
![GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-Imported-Goods-GST-on-Imported-Goods-AAR-TAXSCAN.jpg "GST Applicable on Imported Goods Sold under HSS and later used in EPC Contract, Even If IGST Paid at Import: AAR [Read Order]")
Madras HC Directs to Allow Refund of Wrongly Paid GST under RCM, treating it as supply of "service" [Read Order]
In a recent case, the High Court of Madras has directed to allow refund of wrongly paid Goods and service tax ( GST ) under the Reverse Charge Mechanism ( RCM ) treating it as supply of service. ...
![Madras HC Directs to Allow Refund of Wrongly Paid GST under RCM, treating it as supply of service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Madras-High-Court-RCM-GST-taxscan.jpg "Madras HC Directs to Allow Refund of Wrongly Paid GST under RCM, treating it as supply of service [Read Order]")
Cenvat Credit of Service Tax Refund Rejected in GST Regime: Madras HC directs to allow Recredit [Read Order]
In a recent case, the Madras High Court directed to allow recredit Cenvat Credit of service tax refund rejected in In GST regime. The taxpayer couldnot avail the cenvat credit due to the introduction...
![Cenvat Credit of Service Tax Refund Rejected in GST Regime: Madras HC directs to allow Recredit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Cenvat-Credit-Service-Tax-Refund-Rejected-GST-Regime-Madras-HC-taxscan.jpg "Cenvat Credit of Service Tax Refund Rejected in GST Regime: Madras HC directs to allow Recredit [Read Order]")
GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]
The Rajasthan High Court recently directed a special purpose vehicle, indulged in the construction of governmental projects under a Build-Operate-Transfer (BOT) agreement to pursue an appeal against...
![GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-BOT-Model-Construction-Agreement-Rajasthan-HC-Appeal-Proper-Authority-light-of-Audit-Reports-Govt.-Circular-taxscan.jpg "GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]")
AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]
In a ruling in case of Hindustan Zinc, the Rajasthan Authority of Advance Ruling ( AAR ) has held that Input Tax Credit ( ITC ) not applicable on on goods/services received for increasing tailing-dam...
![AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Hindustan-Zinc-AAR-case.jpg "AAR Rules in Favor of Hindustan Zinc: ITC not applicable to Goods or Services received for Increasing Tailing Dam Height [Read Order]")
GST SCN citing No Business at Premises conflicts with Physical Verification Report: Delhi HC quashes GST Registration Cancellation [Read Order]
The Delhi High Court recently quashed an order cancelling the Goods and Services Tax (GST) registration of a business observing that the allegation of no actual business being conducted at the...
![GST SCN citing No Business at Premises conflicts with Physical Verification Report: Delhi HC quashes GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-SCN-citing-GST-Business-at-Premises-conflicts-Physical-Verification-Report-Physical-Verification-Delhi-HC-quashes-Delhi-HC-GST-Registration-Cancellation-taxscan.jpg "GST SCN citing No Business at Premises conflicts with Physical Verification Report: Delhi HC quashes GST Registration Cancellation [Read Order]")