Inquiry Pending for 5 years due to Non-appearance for Summons u/s 70 of CGST Act: Supreme Court grants Opportunity to Appear before Concerned Authorities [Read Judgment]
A Division Bench comprising Justice J.B. Pardiwala and Justice Prashant Kumar Mishra of the Supreme Court ruled granted one more opportunity to the...
![GST Registration Cancellation Order not issued by Proper Officer: Delhi HC directs to Approach Authorities for Re-examination [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-Registration-Cancellation-Proper-Officer-Delhi-HC-Approach-Authorities-Re-examination-TAXSCAN.jpg "GST Registration Cancellation Order not issued by Proper Officer: Delhi HC directs to Approach Authorities for Re-examination [Read Order]")
![Holding of shares of subsidiary company by Holding company is Not Supply, No GST CBIC Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/Holding-of-shares-of-subsidiary-company-Holding-company-shares-of-subsidiary-company-Supply-GST-CBIC-taxscan.jpg "Holding of shares of subsidiary company by Holding company is Not Supply, No GST CBIC Clarifies [Read Circular]")
![Activity of Body Building of Motor Vehicle on Chassis Amounts to Supply of Services, Attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Activity-of-Body-Building-of-Motor-Vehicle-Supply-of-Services-GST-AAR-Taxscan.jpg "Activity of Body Building of Motor Vehicle on Chassis Amounts to Supply of Services, Attracts 18% GST: AAR [Read Order]")
Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]
In a recent case, the Bombay High Court held that the provisional attachment of a Bank Account under section 83 of the Central Goods and Service Tax Act, 2017 cannot be done after the expiry of one...
![Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Provisional-Attachment-Original-Attachment-Bombay-High-Court-taxscan.jpg "Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]")
Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]
The Calcutta High Court held that a refund claim under section 54 of the Central Goods and Service Tax Act, 2017can be filed by any person who has borne the incidence of tax. M/s. Radiant...
![Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Refund-Claim-Refund-CGST-Act-CGST-Borne-Incidence-of-Tax-Tax-Calcutta-High-Court-Calcutta-High-Court-allows-Refund-Taxscan.jpg "Refund Claim u/s 54 of CGST Act can be File by a Person who Borne Incidence of Tax: Calcutta HC allows Refund [Read Order]")
CBIC extends Form GSTR-3B Filing for districts of Kutch, Jamnagar, Morbi, Patan, and Banaskantha in Gujarat till 30th June 2023
The Central Board of Indirect Taxes and Customs (CBIC) vide notification No. 17/2023-Central Tax (G.S.R. 460(E)) issued on 27th June 2023 has extended the filing of Form GSTR-3B for the districts of...
Duty Credit Scrips Should be Excluded from Value of Exempt Supply to Compute ITC Reversal: AAR [Read Order]
The Telangana State Authority for Advance Ruling (AAR) observed that the Duty Credit Scrips should be excluded from the value of exempt supply to compute Input Tax Credit (ITC) reversal. M/s....
![Duty Credit Scrips Should be Excluded from Value of Exempt Supply to Compute ITC Reversal: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Duty-Credit-Scrips-Value-of-Exempt-Supply-Exempt-Supply-Compute-ITC-Reversal-ITC-Reversal-ITC-AAR-taxscan.jpg "Duty Credit Scrips Should be Excluded from Value of Exempt Supply to Compute ITC Reversal: AAR [Read Order]")
Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]
The Telangana State Authority for Advance Ruling (TSAAR) ruled that the advance ruling under section 104(1) of the Central Goods and Service Tax Act, 2017 (CGST) was void...
![Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Advance-ruling-Suppression-of-material-facts-pending-proceedings-CGST-Act-GST-AAR-Suppression-Material-facts-Facts-Void-ab-initio-Void-taxscan.jpg "Advance Ruling declares void ab initio u/s 104(1) of CGST Act on grounds of Suppression of Material Facts by applicant: AAR [Read Order]")
GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]
In a recent decision the Tripura High Court observed that Goods and Service Tax (GST) Input Tax Credit (ITC) on the goods and services being utilized for providing the taxable work contract services...
![GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-ITC-GST-ITC-Work-Contract-Services-for-Construction-of-Hotel-Building-Work-Contract-Services-Construction-of-Hotel-Building-Hotel-Building-Tripura-Highcourt-taxscan.jpg "GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]")
Attachment of Bank Account: Calcutta HC directs Assistant Commissioner of Revenue to file Affidavit-in-Opposition [Read Order]
In a recent decision the Calcutta High Court directed the Assistant Commissioner of Revenue to file affidavit-in-opposition in the matter of attachment of bank account. The petitioner,Mohammad...
![Attachment of Bank Account: Calcutta HC directs Assistant Commissioner of Revenue to file Affidavit-in-Opposition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Attachment-of-Bank-Account-Calcutta-HC-Assistant-Commissioner-Revenue-TAXSCAN.jpg "Attachment of Bank Account: Calcutta HC directs Assistant Commissioner of Revenue to file Affidavit-in-Opposition [Read Order]")