![Kerala GST Dept. issues Guidelines for Blocking of ITC under Rule 86A [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/06/Kerala-GST-Dept-blocking-of-ITC-Rule-86A-Taxscan.jpeg "Kerala GST Dept. issues Guidelines for Blocking of ITC under Rule 86A [Read Circular]")
Kerala GST Dept. issues Guidelines for Blocking of ITC under Rule 86A [Read Circular]
The Goods and Service Tax Department (GST) of Kerala issued the guidelines for blocking of Input Tax Credit under Rule 86A of SGST Rules, 2017. ...
![Expenditure on Interest for delayed payment of Service Tax is eligible for allowance as Revenue Expenditure: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Expenditure-on-interest-delayed-payment-service-tax-revenue-expenditure-ITAT-Taxscan.jpg "Expenditure on Interest for delayed payment of Service Tax is eligible for allowance as Revenue Expenditure: ITAT [Read Order]")
Vivad Se Vishwas Act is a Beneficial Legislation, Dept cannot deny Benefit If Assessee is eligible for the Scheme: Bombay HC [Read Order]
The Bombay High Court ruled that Direct Tax Vivad Se Vishwas (DTVSV) Act, 2020 is a Beneficial Legislation, Dept cannot deny the Benefit If Assesee is eligible for the Scheme. The...
![Vivad Se Vishwas Act is a Beneficial Legislation, Dept cannot deny Benefit If Assessee is eligible for the Scheme: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Vivad-Se-Vishwas-Act-Beneficial-Legislation-Assessee-Scheme-Bombay-High-Court-taxscan.jpeg "Vivad Se Vishwas Act is a Beneficial Legislation, Dept cannot deny Benefit If Assessee is eligible for the Scheme: Bombay HC [Read Order]")
18% GST payable on Aerobic Micro-Organism or Protein derived used in Cementitious or Concrete application: AAR [Read Order]
The West Bengal Authority of Advance Ruling (AAR) ruled that 18% GST payable on aerobic micro-organism or protein derived used in cementitious or concrete application. The applicant, Synthetic...
![18% GST payable on Aerobic Micro-Organism or Protein derived used in Cementitious or Concrete application: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/GST-aerobic-micro-organism-protein-cementitious-concrete-application-AAR-taxscan.jpeg "18% GST payable on Aerobic Micro-Organism or Protein derived used in Cementitious or Concrete application: AAR [Read Order]")
![Damodar Valley Corporation is a ‘Government Entity’ for the purpose of GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Damodar-Valley-Corporation-Government-Entity-GST-AAR-Taxscan.jpg "Damodar Valley Corporation is a ‘Government Entity’ for the purpose of GST: AAR [Read Order]")
Penalty cannot be levied u/s 271 (1)(c) without clarifying which part of the provision is attracted: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) New Delhi, has ruled that penalty cannot be levied under section 271 (1)(c) without clarifying under which limb of the provision such penalty is called for. ...
![Penalty cannot be levied u/s 271 (1)(c) without clarifying which part of the provision is attracted: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Penalty-provision-ITAT-taxscan.jpg "Penalty cannot be levied u/s 271 (1)(c) without clarifying which part of the provision is attracted: ITAT [Read Order]")
Attachment under GST Act adversely affecting Right to Business can’t be made: Madras HC quashes attachment of Bank Accounts [Read Order]
The Madras High Court while quashing the attachment of Bank Accounts held that the attachment which adversely affects the right to Business can not be made. The petitioner company, Marg Human...
![Attachment under GST Act adversely affecting Right to Business can’t be made: Madras HC quashes attachment of Bank Accounts [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/GST-Act-Right-to-Business-Madras-High-Court-attachment-of-Bank-Accounts-Taxscan.jpeg "Attachment under GST Act adversely affecting Right to Business can’t be made: Madras HC quashes attachment of Bank Accounts [Read Order]")
IPC provisions can’t be invoked in GST Offences without application of Mind: Tripura HC quashes Order for Police Investigation after cognizance taken by Magistrate [Read Judgment]
The Tripura High Court while quashing the Order for Police Investigation after cognizance taken by Magistrate ruled that IPC provisions cannot be invoked in case of GST offences without application...
![IPC provisions can’t be invoked in GST Offences without application of Mind: Tripura HC quashes Order for Police Investigation after cognizance taken by Magistrate [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/06/IPC-provisions-GST-offences-Tripura-HC-Order-for-Police-Investigation-Magistrate-Taxscan.jpeg "IPC provisions can’t be invoked in GST Offences without application of Mind: Tripura HC quashes Order for Police Investigation after cognizance taken by Magistrate [Read Judgment]")
