![Union Budget 2023 proposes to restrict Maximum period for GST Return filing to 3 Years [Read Finance Bill]](https://www.taxscan.in/wp-content/uploads/2023/02/Union-Budget-2023-GST-Return-TAXSCAN.jpg "Union Budget 2023 proposes to restrict Maximum period for GST Return filing to 3 Years [Read Finance Bill]")
Union Budget 2023 proposes to restrict Maximum period for GST Return filing to 3 Years [Read Finance Bill]
The Finance Minister Nirmala Sitharaman has presented the Union Budget 2023, by the budget speech. The budget proposed minor changes to tax policies,...
![Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Show-Cause-Notice-GST-Act-Jharkhand-Highcourt-Re-adjudication-taxscan.jpg "Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]")
![Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Penalty-Demand-Detention-E-way-Bill-Madras-HC-GST-Demand-Detention-TAXSCAN.jpg "Penalty Demand after 7 Days of Detention for Expiry of E-way Bill invalid: Madras HC quashes GST Demand & Detention [Read Order]")
![GST DRC-07 Must be Issued “along with” Notice and SCN in Prescribed Format without Striking out Irrelevant Particulars Invalid: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-DRC-07-Notice-SCN-Jharkhand-High-Court-taxscan.jpg "GST DRC-07 Must be Issued “along with” Notice and SCN in Prescribed Format without Striking out Irrelevant Particulars Invalid: Jharkhand HC [Read Order]")
![GST: Refund of Accumulated ITC cannot be denied to Exporter without granting an Opportunity of being Heard, rules Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Refund-of-Accumulated-ITC-Refund-Accumulated-ITC-Exporter-Rajasthan-Highcourt-taxscan.jpg "GST: Refund of Accumulated ITC cannot be denied to Exporter without granting an Opportunity of being Heard, rules Rajasthan HC [Read Order]")
2% TDS applicable on contract value above ₹2,50,000 on payment to Customs Millers: AAR [Read Order]
The bench of Sonal K. Mishra and Rajesh Kumar Singh of Authority for Advance Ruling (AAR), Chhattisgarh ruled that 2% Tax Deduction Source (TDS) is applicable on Contract value above Rs. 2,50,000 on...
![2% TDS applicable on contract value above ₹2,50,000 on payment to Customs Millers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/TDS-on-contract-value-contract-value-payment-Customs-Millers-AAR-taxscan.jpg "2% TDS applicable on contract value above ₹2,50,000 on payment to Customs Millers: AAR [Read Order]")
Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]
A Single bench of the Allahabad High Court has recently held that not selling old batteries on weight measurement basis instead of piece rate does not make the seller liable to be penalised under the...
![Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Selling-of-Old-Batteries-Old-Batteries-penalty-GST-law-penalty-under-GST-law-Allahabad-High-Court-GST-Taxscan.jpg "Mere not Selling of Old Batteries on Weight Basis does not attract Penalty under GST Law: Allahabad HC [Read Order]")
Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]
The Chhattisgarh Bench of the Authority of Advance Rulings (AAR) recently rejected an application by M/s State Water and Sanitation Mission, Jal Jeevan Mission, on the ground that the recipient of...
![Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Ruling-of-Taxability-Services-Provider-AAR-TAXSCAN.jpg "Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]")
![Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Services-Job-works-goods-Registered-person-GST-AAR-Taxscan.jpg "Services on Job Works of Goods owned by Other Registered person attracts 12% GST: AAR [Read Order]")
![Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Work-Contract-Services-Work-Contract-Contract-Services-Repair-renovate-railway-track-GST-AAR-taxscan.jpg "Work Contract Services to Repair/ renovate railway track attracts 18% GST: AAR [Read Order]")
GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]
The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam Hi Tech Steels Pvt. Ltd to seek available...
![GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Demand-GST-Detention-of-Vehicle-Vehicle-E-way-Bill-Jharkhand-High-Court-Statutory-Remedy-Guarantee-Deposit-Deposit-Taxscan.jpg "GST Demand and Detention of Vehicle on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy for Release of Guarantee Deposit [Read Order]")
Detention of Vehicle and GST Demand on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy [Read Order]
The Bench of the Acting Chief Justice Aparesh Kumar Singh and Justice Deepak Roshan at Jharkhand High Court has recently directed the petitioner, M/s Shivam HiTech Steels Pvt. Ltd to seek available...
![Detention of Vehicle and GST Demand on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Demand-Expiry-E-way-Bill-Jharkhand-HC-TAXSCAN.jpg "Detention of Vehicle and GST Demand on Expiry of E-way Bill: Jharkhand HC directs to seek Statutory Remedy [Read Order]")