No Evidence of Business at Declared Place: AP HC Upholds GST Cancellation under Rule 21(a) of CGST Rules [Read Order]
The Andhra Pradesh High Court has upheld the cancellation of GST ( Goods and Services Tax ) registration, observing that the taxpayer had not...
![Wrongful Reversal of Cenvat Credit on Re-exported Goods: CESTAT allows Refund or Re-credit Option [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-ruling-Cenvat-Credit-Export-tax-credit-taxscan.jpg "Wrongful Reversal of Cenvat Credit on Re-exported Goods: CESTAT allows Refund or Re-credit Option [Read Order]")
![GST Investigation Wing issues Guidelines for Arrest and Bail under GST Provisions [Read Instruction]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Investigation-GST-GST-Investigation-Wing-issues-GST-Investigation-Wing-Guidelines-for-Arrest-and-Bail-taxscan.jpg "GST Investigation Wing issues Guidelines for Arrest and Bail under GST Provisions [Read Instruction]")
![Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Registration-Delhi-High-Court-GST-Registration-Cancellation-CGST-Act-Central-Goods-and-Services-Tax-Non-payment-dues-taxscan.jpg "Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]")
‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]
The Odisha Authority for Advance Ruling ( AAR ) in a recent Application before it ruled that mere handover of building and civil structure by one party to another does not indicate sale, but rather a...
![‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/AAR-Authority-for-Advance-Ruling-Odisha-AAR-Handover-of-Building-Handover-of-Civil-Structure-taxscan.jpg "‘Handover’ of Building and Civil Structure for consideration not sale but ‘Supply of Service’, taxable @ 18% GST: Odisha AAR [Read Order]")
CBIC Extends GST Provisions to Cover Ministry of Railways (Indian railways) for Governmental Services; Notifies Additional Services [Read Order]
The Central Board of Indirect Taxes and Customs (CBIC), vide notification no. 13/2023 Central Tax - (Rate) has notified the additional services provided to a Governmental authority. The notification...
![CBIC Extends GST Provisions to Cover Ministry of Railways (Indian railways) for Governmental Services; Notifies Additional Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-GST-Provisions-CBIC-Extends-GST-Provisions-CBIC-Extends-GST-Provisions-to-Cover-Ministry-of-Railways-Ministry-of-Railways-taxscan.jpg "CBIC Extends GST Provisions to Cover Ministry of Railways (Indian railways) for Governmental Services; Notifies Additional Services [Read Order]")
![UP Clarifies Issues relating to GST Refund and Invoice [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/04/UP-Clarification-Issues-GST-Taxscan.jpeg "UP Clarifies Issues relating to GST Refund and Invoice [Read Circular]")
Constitutional Validity of GST Provision for Place of Supply relating to Intermediary Services: Bombay HC Judges pronounces Split Views [Read Order]
The Bombay High Court judges split on the constitutional validity of GST Provision for Place of Supply relating to Intermediary services. The petitioner, Dharmendra M. Jani is a proprietor of a...
![Constitutional Validity of GST Provision for Place of Supply relating to Intermediary Services: Bombay HC Judges pronounces Split Views [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Constitutional-Validity-GST-Provision-Intermediary-services-Bombay-High-Court-Taxscan.jpg "Constitutional Validity of GST Provision for Place of Supply relating to Intermediary Services: Bombay HC Judges pronounces Split Views [Read Order]")