GST Council constitutes GoM in relation to constitution of GST Appellate Tribunal
The GST Council’s 47th meeting was held in Chandigarh on 28th and 29th June, 2022 under the chairmanship of the Union Finance & Corporate Affairs...
![Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-compensation-cess-ITC-Credit-Ledger-HC-taxscan.jpeg "Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]")
![GST: Advance Ruling cannot be sought after Receipt of Show-Cause Notice, rules Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/AAR-Ruling-GST-Advance-Ruling-Receipt-Show-Cause-Notice-Madhya-Pradesh-High-Court-Taxscan.jpeg "GST: Advance Ruling cannot be sought after Receipt of Show-Cause Notice, rules Madhya Pradesh HC [Read Order]")
![Additional ITC on Construction Service not passed to Purchaser: NAA finds M/s Total Environment Habitat Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Additional-ITC-construction-service-Purchaser-NAA-Total-Environment-Anti-Profiteering-taxscan.jpg "Additional ITC on Construction Service not passed to Purchaser: NAA finds M/s Total Environment Habitat Guilty of Profiteering [Read Order]")
![Goods attracting Nil Rate of GST Compensation Cess shall be treated as ‘Exempted’ to compute Adjusted Turnover: Calcutta HC orders Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Rate-ofGST-CompensationCess-Turnover-Calcutta-HC-Refund-taxscan.jpeg "Goods attracting Nil Rate of GST Compensation Cess shall be treated as ‘Exempted’ to compute Adjusted Turnover: Calcutta HC orders Refund [Read Order]")
Refund of Service Tax paid after GST Introduction: Dept Rejects Claim in Violation of Binding Precedent of Madras HC [Read Order]
The Assistant Commissioner of GST has passed an order wherein a refund claim of the service tax paid after the introduction of the GST was denied to the assessee. Recently, the Madras High Court...
![Refund of Service Tax paid after GST Introduction: Dept Rejects Claim in Violation of Binding Precedent of Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-Service-Tax-GST-Madras-High-Court-Department-Violation-Binding-Precedent-Taxscan.jpg "Refund of Service Tax paid after GST Introduction: Dept Rejects Claim in Violation of Binding Precedent of Madras HC [Read Order]")
GST: Incentives Received for Market Services within India cannot be Considered as Trade Discount nor Export Service, rules AAR [Read Order]
The Maharashtra Authority of Advance Ruling ( AAR ) has held that incentives received for market services within India cannot be considered as Trade discount nor export service. The applicant, M/s...
![GST: Incentives Received for Market Services within India cannot be Considered as Trade Discount nor Export Service, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Incentives-Market-Services-India-Trade-Discount-Export-Service-AAR-Taxscan.jpg "GST: Incentives Received for Market Services within India cannot be Considered as Trade Discount nor Export Service, rules AAR [Read Order]")
![GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-Employer-Free-Bus-Transportation-Employees-AAR-taxscan.jpg "GST not leviable on Employer for Free Bus Transportation provided to Employees: AAR [Read Order]")
No Compulsory Recovery of GST Dues during Search & Investigation: Taxpayers have Option to Pay Dues through Portal, GST Dept Clarifies [Read Circular]
The GST department has clarified that there is no mandatory recovery of tax dues during the course of search or inspection or investigation proceedings and the taxpayers have option to pay the GST...
![No Compulsory Recovery of GST Dues during Search & Investigation: Taxpayers have Option to Pay Dues through Portal, GST Dept Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/05/Recovery-GST-Investigation-Taxpayers-GST-Dept-taxscan.jpeg "No Compulsory Recovery of GST Dues during Search & Investigation: Taxpayers have Option to Pay Dues through Portal, GST Dept Clarifies [Read Circular]")
Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]
A division bench of the Delhi High Court comprising Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has held that the mandatory requirement of pre-show cause consultation notice cannot be...
![Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Pre-Show-Cause-Consultation-Notice-waived-Voluntary-Statement-Delhi-HC-Taxscan.jpg "Pre-Show Cause Consultation Notice cannot be waived merely on ground of Voluntary Statement: Delhi HC [Read Order]")
GST System not Accepting Return without Tax Payment causing Multiple Penalties on Assessee: Kerala HC admits Petition, allows Interim Relief [Read Petition]
The Kerala High Court has admitted a petition challenging the errors in GST system including non-acceptance of return without payment of tax amount, causing multiple loss to the assessee including...
![GST System not Accepting Return without Tax Payment causing Multiple Penalties on Assessee: Kerala HC admits Petition, allows Interim Relief [Read Petition]](https://www.taxscan.in/wp-content/uploads/2022/05/GST-System-not-Accepting-Return-Tax-Payment-Multiple-Penalties-Kerala-HC-Petition-Taxscan.jpg "GST System not Accepting Return without Tax Payment causing Multiple Penalties on Assessee: Kerala HC admits Petition, allows Interim Relief [Read Petition]")
Benefit of Additional ITC Available after Introduction of GST on 'Construction Service' Not Passed to the Purchaser: NAA finds Service Provider Guilty of Anti-Profiteering
The National Anti-Profiteering Authority (NAA), has found M/s JMD Limited guilty of anti-profiteering since benefit of additional ITC available after introduction of GST on construction service not...
