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![Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-cess-credit-balance-legislation-CESTAT-taxscan.jpeg "Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]")
Refund of Cess Credit balance can't be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), of Chennai Bench, held that refund of cess credit balance can’t be denied for...
![GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-department-New-Demand-Notice-Pendency-Proceedings-Delhi-High-Court-Taxscan.jpg "GST Dept cannot issue New Demand Notice during Pendency of Proceedings involving Same Cause of Action: Delhi HC [Read Order]")
![GST Exemption can avail for consideration received in the form of Grant for the Services undertaken for Governmental Authority: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Exemption-GST-services-Governmental-Authority-AAR-Taxscan.jpeg "GST Exemption can avail for consideration received in the form of Grant for the Services undertaken for Governmental Authority: AAR [Read Order]")
![Movement of Goods between Two Units under same GST Registration shall not be Supply, No GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Movement-goods-two-units-GST-registration-supply-GST-AAR-Taxscan.jpeg "Movement of Goods between Two Units under same GST Registration shall not be Supply, No GST: AAR [Read Order]")
![Additional ITC on Movie Tickets: NAA finds Prathima Multiplex guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Additional-ITC-Movie-Ticket-NAA-Prathima-Multiplex-anti-profiteering-taxscan.jpg "Additional ITC on Movie Tickets: NAA finds Prathima Multiplex guilty of Profiteering [Read Order]")
GST: Govt waives Interest for Non-Filing of GSTR-8 by Prescribed E-Commerce Operators [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has waived the interest rate on account of the non-filing of GSTR-8 by certain e-commerce operators under section 52 of the Central GST Act,...
![GST: Govt waives Interest for Non-Filing of GSTR-8 by Prescribed E-Commerce Operators [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Govt-Interest-Non-filing-of-GSTR-8-E-Commerce-Operators.jpg "GST: Govt waives Interest for Non-Filing of GSTR-8 by Prescribed E-Commerce Operators [Read Notification]")
![18% GST applicable on Composite Supply under Works Contract: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Composite-supply-works-contract-AAR-taxscan.jpeg "18% GST applicable on Composite Supply under Works Contract: AAR [Read Order]")
![NAA finds Sri Laxmi Kala Mandir 70MM Theatre Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/NAA-Sri-Laxmi-Kala-Mandir-Anti-Profiteering-taxscan.jpeg "NAA finds Sri Laxmi Kala Mandir 70MM Theatre Guilty of Profiteering [Read Order]")
GST: Change in Constitution of the Business is Essential to constitute 'going concern' u/s 18, rules AAR [Read Order]
The Maharashtra Authority of Advance Ruling ( AAR ) has held that change in the constitution is essential to constitute going concern u/s 18 of CGST Act 2017 The applicant M/S Crystal Crop...
![GST: Change in Constitution of the Business is Essential to constitute going concern u/s 18, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Change-constitution-business-AAR-taxscan.jpeg "GST: Change in Constitution of the Business is Essential to constitute going concern u/s 18, rules AAR [Read Order]")
![GST: Recipient of Services cannot seek Advance Ruling u/s 95(a), rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Recipient-services-advance-ruling-AAAR-taxscan.jpg "GST: Recipient of Services cannot seek Advance Ruling u/s 95(a), rules AAAR [Read Order]")