![Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]](https://images.taxscan.in/h-upload/2025/09/22/500x300_2089633-gst-electricity-transmission-distribution-charges-orissa-hc-taxscan-2.webp "Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]")
Electricity Consumption Alone Cannot Prove Suppressed Purchase and Sale: Allahabad HC quashes GST S. 74 Order [Read Order]
The Allahabad High Court has held that mere electricity consumption cannot form the sole basis for alleging suppression of purchases and sales under...
![Section 130 of GST Act Cannot Be Invoked for Mere Stock Variations Found in Search: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/09/250x150_2084844-section-130.webp "Section 130 of GST Act Cannot Be Invoked for Mere Stock Variations Found in Search: Supreme Court [Read Judgement]")
![Market Led Fee based Services Scheme not exigible to GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2083103-services-scheme-gst-aar-market-led-fee-taxscan.webp "Market Led Fee based Services Scheme not exigible to GST: AAR [Read Order]")
![[BREAKING] Central Govt withdraws Proposed Income Tax Bill, 2025: Know Why](https://images.taxscan.in/h-upload/2025/08/08/250x150_2074547-income-tax-bill-2025.webp "[BREAKING] Central Govt withdraws Proposed Income Tax Bill, 2025: Know Why")
![Erroneous GST Filing by Former Auditor: Madras HC directs Udhagamandalam Municipality Commissioner to Appear Before AO [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/250x150_2041394-madras-hc-udhagamandalam-municipality-commissioner-taxscan.webp "Erroneous GST Filing by Former Auditor: Madras HC directs Udhagamandalam Municipality Commissioner to Appear Before AO [Read Order]")
Sale of Goods at Concessional Price cannot be termed as Sham Transactions: Jharkhand HC Quashes GST Notice [Read Order]
The Jharkhand High Court ruled that a concessional sale price cannot be regarded as a sham transaction and invalidated the Goods and Service Tax (GST) notice. Loans and Interest Payment Accepted...
![Sale of Goods at Concessional Price cannot be termed as Sham Transactions: Jharkhand HC Quashes GST Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Due-Diligence-for-Notices-Assam-GST-Dept-Adjudication-Adjudication-Completion-taxscan-1-1.jpg "Sale of Goods at Concessional Price cannot be termed as Sham Transactions: Jharkhand HC Quashes GST Notice [Read Order]")
Challenge against Order passed u/s 74 of CGST Act: Kerala HC Directs to appeal before GSTAT Considering Brink of Constitution [Read Order]
 In a recent petition, which is against an order passed under section 74 of the Goods and Services Tax Act (GST), 2017 , the Kerala High Court directed the petitioner to approach the second appellate...
![Challenge against Order passed u/s 74 of CGST Act: Kerala HC Directs to appeal before GSTAT Considering Brink of Constitution [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/gstat-site-img.jpg "Challenge against Order passed u/s 74 of CGST Act: Kerala HC Directs to appeal before GSTAT Considering Brink of Constitution [Read Order]")
Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]
In a recent case, the Kerala High Court allowed the assessee to file appeal in 30 days of constitution of tribunal as, it was found that the non filing of Goods and Service Tax (GST) appeal due to...
![Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appeal-Constitution-GSTAT-Kerala-HC-Appeal-in-30-Days-of-Constitution-of-Tribunal-taxscan.jpg "Non Filing of GST Appeal due to Non-Constitution of GSTAT: Kerala HC allows to file Appeal in 30 Days of Constitution of Tribunal [Read Order]")
No Material to Reject Contention that GST Order Not Reflecting under "View notices and orders" Tab: Allahabad HC Directs Issue Fresh Notice [Read Order]
The Allahabad High Court observed that there is no material to reject the argument of the assessee that the Goods and Services Tax ( GST ) order is not reflecting under "View notices and orders" Tab....
![No Material to Reject Contention that GST Order Not Reflecting under View notices and orders Tab: Allahabad HC Directs Issue Fresh Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Allahabad-High-Court-Goods-and-Services-Tax-Allahabad-HC-decision-on-GST-TAXSCAN.jpg "No Material to Reject Contention that GST Order Not Reflecting under View notices and orders Tab: Allahabad HC Directs Issue Fresh Notice [Read Order]")
Mere use of Chemical as Raw Materials Does not Detract its character, Attracts 8% Tax: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court held that the mere use of chemical as raw materials does not detract its character and attracts 8% Tax. It was observed that all the goods in question would have to be...
Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]
The Gujarat High Court in a recent case ruled that there cannot be any blocking of the credit in electronic credit ledger if there is no sufficient balance available. The Division Bench ruled as...
![Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-Hih-Court-Electronic-Credit-Ledger-Credit-Cannot-Be-Blocked-Insufficient-funds-in-ledger-Credit-blocking-without-sufficient-balance-taxscan.jpg "Credit Cannot Be Blocked In Electronic Credit Ledger in Absence of Availability of Sufficient Balance: Gujarat HC [Read Order]")
Additional Evidences in GST Appellate Tribunal Appeal: A Guide Under Rule 112 of Central GST Rules
When filing an appeal before the Goods and Services Tax Appellate Authority or the GST Appellate Tribunal (GST) under the Goods and Services Tax Act, it is essential to understand and comply with the...
