![Superintendent of Central Tax should take Independent Decision without Influence of Direction by DGGI for Cancellation of GST Registration: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Superintendent-of-Central-Tax-Influence-of-Direction-by-DGGI-Cancellation-of-GST-Registration-Kerala-Highcourt-taxscan-.jpg "Superintendent of Central Tax should take Independent Decision without Influence of Direction by DGGI for Cancellation of GST Registration: Kerala HC [Read Order]")
Superintendent of Central Tax should take Independent Decision without Influence of Direction by DGGI for Cancellation of GST Registration: Kerala HC [Read Order]
In a significant ruling the Kerala High Court observed that the Superintendent of Central Tax should take an independent decision without the...
![Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessee-GST-portal-GST-Registration-Cancellation-GST-Cancellation-of-Registration-Kerala-High-Court-Taxscan.jpg "Assessee is Responsible to Monitor GST portal on GST Registration Cancellation: Kerala HC upholds Cancellation of Registration [Read Order]")
![Bombay HC quashes SCN issued by GST Commissioner on not following statutory time mandate u/s 73(4)(B) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-SCN-GST-Commissioner-statutory-time-mandate-statutory-time-CGST-Act-taxscan.jpeg "Bombay HC quashes SCN issued by GST Commissioner on not following statutory time mandate u/s 73(4)(B) of CGST Act [Read Order]")
![Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Providing-Satellite-Derived-3D-Model-Services-Export-Service-IGST-Act-Bombay-HC-TAXSCAN.jpg "Providing Satellite Derived 3D Model Services is “Export of Services” u/s 2(6) of IGST Act: Bombay HC [Read Order]")
Gujarat HC directed Director General of GST Intelligence to Transfer Documents to GST Authority as Investigation Already Initiated on the same matter
In a significant case, the Gujarat High Court directed the Director General of Goods and Service Tax (GST) intelligence Wing to transfer documents to GST authority as an investigation had already...
Silver Bars or Cash not liable to be Seized u/s 67(2) of CGST Act: Delhi HC Directs to Release Seized Cash and Silver Bars [Read Order]
In a recent ruling, the Delhi High Court held that silver bars or cash are not liable to be seized under section 67(2) of the Central Goods and Service Tax Act, 2017 (CGST) and directed to release...
![Silver Bars or Cash not liable to be Seized u/s 67(2) of CGST Act: Delhi HC Directs to Release Seized Cash and Silver Bars [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Silver-Bars-Cash-liable-Seized-CGST-Act-Delhi-HC-Seized-Cash-Silver-Bars-TAXSCAN.jpg "Silver Bars or Cash not liable to be Seized u/s 67(2) of CGST Act: Delhi HC Directs to Release Seized Cash and Silver Bars [Read Order]")
Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers' manner of Obtaining Registration: Andhra Pradesh HC [Read Order]
In a recent ruling, the Andhra Pradesh High Court (HC) has stated that the obligation or duty of the buyer is confined to proving that they genuinely acquired goods from the seller in exchange for...
![Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Burden-GST-registration-GST-Portal-Speak-Suppliers-Registration-Andhra-Pradesh-hc-TAXSCAN.jpg "Burden of Purchaser is Limited to verify GST registration on GST Portal and not expected to Speak about Suppliers manner of Obtaining Registration: Andhra Pradesh HC [Read Order]")
Construction of Jetty for ICG as per MoU falls Under 'Work Contract' as per CGST Act: AAR [Read Order]
The Kerala Authority for Advance Ruling(KAAR) construction of a jetty for the Indian Coast Guard (ICG) as per MoU falls under a 'work contract' as per the Central Goods and Service Tax Act, 2017. ...
![Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Construction-Jetty-ICG-MoU-Work-Contract-CGST-AAR-taxscan.jpeg "Construction of Jetty for ICG as per MoU falls Under Work Contract as per CGST Act: AAR [Read Order]")
Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has held that the time limit imposed on the claim of Input Tax Credit (ITC) under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017 is not in...
![Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Time-Limit-on-ITC-Claim-Time-Limit-ITC-Claim-ITC-Claim-CGST-Act-CGST-Deemed-Constitutional-Articles-14-Andhra-Pradesh-High-Court-Taxscan.jpg "Time Limit on ITC Claim u/s 16(4) of CGST Act Deemed Constitutional, Articles 14, 19(1)(g) and 300A Remain Intact: Andhra Pradesh HC [Read Order]")
Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]
The High Court of Andhra Pradesh has held that Section 16(2) of the Central Goods and Services Tax (CGST) Act, 2017 does not possess an overriding effect on Section 16(4), as both sections are...
![Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CGST-Act-Overriding-Effect-Mutually-Exclusive-Independent-Andhra-Pradesh-HC-TAXSCAN.jpg "Sec 16(2) of CGST Act has No Overriding Effect on Sec 16(4): Both Declared Mutually Exclusive & Independent: Andhra Pradesh HC [Read Order]")
Claim on Non-Passing of ITC Benefit ends with NCLT Order Which Extinguishes Liability: CCI directs to Drop Anti Profiteering Proceedings Against Puma Realtors
The Competition Commission of India (CCI) directed to drop anti-profiteering proceedings against Puma Realtors since the claim on non-passing of Input Tax Credit (ITC) benefit ends with National...
