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![Revocation of Provisional Attachment of Bank Account under s. 83 read with Rule 159(5) of the CGST Act/Rules, 2017 [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2049412-rules-2017-cgst-act-bank-account-taxscan.webp "Revocation of Provisional Attachment of Bank Account under s. 83 read with Rule 159(5) of the CGST Act/Rules, 2017 [Read Order]")
Revocation of Provisional Attachment of Bank Account under s. 83 read with Rule 159(5) of the CGST Act/Rules, 2017 [Read Order]
Provisional attachment of a taxpayer’s bank account is the harshest interim measure available to the Goods and Services Tax (GST) administration....
![MCA21 Portal to Go Dark for 26 Days: Govt Waives All Late Fees [Read Circular]](https://images.taxscan.in/h-upload/2025/06/17/250x150_2046266-mca-portal-site-img.webp "MCA21 Portal to Go Dark for 26 Days: Govt Waives All Late Fees [Read Circular]")
![Relief to Retired Central Excise Officer: Madras HC Bars Dept from Acting on Caste Certificate Allegations [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/250x150_2046259-relief-to-retired-central-excise-officer-central-excise-officer-excise-officer-taxscan.webp "Relief to Retired Central Excise Officer: Madras HC Bars Dept from Acting on Caste Certificate Allegations [Read Order]")
Merely Being a Subsidiary Does Not Qualify as 'Agent' under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]
In a recent decision, the Bombay High Court ruled that a wholly owned Indian subsidiary providing services to its foreign parent company does not automatically become an “agent” under Section 2(5)...
![Merely Being a Subsidiary Does Not Qualify as Agent under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2046245-gst-site-img.webp "Merely Being a Subsidiary Does Not Qualify as Agent under GST: Bombay HC Criticizes Dept for Relying on Unrelated Definitions [Read Order]")
Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a club merely allowing space for advertisement display is not an “advertising agency” under Section...
![Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/17/500x300_2045970-ad-display-space-taxscan.webp "Club Providing Ad Display Space Doesn’t Qualify as Advertising Agency, May Attract BAS: CESTAT [Read Order]")
