AAR Weekly Round UP
This weekly round- up analytically summarizes the key stories related to the GST Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR), reported at Taxscan.in during the previous week from 7th to
Finance Ministry constitutes GoM on issues relating to Lottery
In pursuance of decision in the 32nd Meeting of GST Council held on 10th January 2019 at New Delhi, a Group of Ministers (GoM) on issues relating to lottery has been constituted. The ‘GoM for Lottery’ shall
Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]
The Orissa High Court condoned delay in invoking proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) on payment of tax, penalty and interest. Sunil Mishra, Standing
Patna High Court quashes Summary of order in Form GST DRC-07 for violating Principles of Natural Justice [Read Order]
The Patna High Court quashed the summary of order in Form GST DRC-07 for violating the principles of natural justice. The division bench headed by the Chief Justice, Sanjay Karol and Justice Rajan Gupta quashed
ITAT recalls Ex-Parte Order since Tax Consultant was busy with GST Glitches and couldn’t represent Case [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) in Paresh Nanubhai Shiroya vs. ITO, granted relief to the assessee by withdrawing the Ex-Parte order issued by the Tribunal by considering that the assessees’
Mahindra Lifespace denied benefit of ITC to Flat Buyers under Project ‘Avadi’: NAA imposes Penalty and 18% Interest
The National Anti-Profiteering Authority (NAA) imposed a penalty on M/s Mahindra Lifespace Pvt. Ltd., under Project ‘Avadi’ denied the benefit of Reduced Input Tax Credit (ITC) to the flat buyers. The Applicant, S. Ganapathi Subramanian
GST: CBIC notifies Schema for E-Invoice, SEZ units are excluded from E-Invoicing [Read Notification]
The Central Board of Indirect Taxes and Customs ( CBIC ) on Thursday notified the Schema for E-Invoice for implementing e-invoicing, a form of electronically-authenticated invoices, from October 1 only for businesses with a turnover
GSTR-1 Turnover Reporting Error Leads to Tax Liability of Rs. 1.4 Cr: Madras HC Quashes DRC-07 Order, Grants Opportunity to Contest [Read Order]
The Madras High Court has intervened in a case where a taxpayer faced GST liability of Rs. 1.4 crore due to an erroneous turnover reporting in their GSTR-1 return. The Court, acknowledging the gravity of
CBIC issues Guidelines for processing Applications for Financial Assistance under Seva Bhoj Yojna [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued guidelines for the processing of applications for financial assistance under the Central Sector Scheme named ‘Seva Bhoj Yojna’ of the Ministry of
Delay in approaching Appellate Authority under section 107 of Bihar GST Act: Supreme Court Disallows SLP as assessee fails to Exercise Alternative Remedy [Read Judgement]
The Supreme Court while disallowing the Special Leave Petition (SLP), upheld the order of the Patna High Court wherein held that extraordinary jurisdiction under Article 226 of the Constitution of India cannot be invoked where
Non-Speaking order under GST not valid: Calcutta HC sets aside order u/s 129 of WBGST Act [Read Order]
In its recent order, the Calcutta High Court (HC) held that the Non-speaking order under GST was not valid and set aside the order under section 129 of the West Bengal Goods and Service Tax
TDS not applicable to Supplies between Public Sector Undertakings: CBIC [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified that the provisions relating to Tax Deduction at Source ( TDS ) shall not be applicable to the supply of goods and services between
Central Govt notifies Provisional Collection of Taxes Act, 2023
On December 28, 2023, the Government of India officially announced the Provisional Collection of Taxes Act, 2023 ("Provisional Collection of Taxes Act"), granting significant authority to the Central Government, by the Gazette Notification. This legislation
CBI arrests Chartered Accountant and GST Joint Commissioner in Bribery Case
The Central Bureau of Investigation ( CBI ) Anti-Corruption Branch has arrested a Chartered Accountant and GST Joint Commissioner in a Bribery Case. Joint Commissioner, CGST and Chartered Accountant Trapped by CBI, NAGPUR  CBI, ACB,
ICAI issues FAQs on UDIN [Read FAQs]
The Institute of Chartered Accountants of India (ICAI) has issued the Frequently Asked Question (FAQs) on Unique Document Identification Number (UDIN). “I am pleased that more than 3 crore UDINs have been generated by the