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![No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Provisional-Attachment-Bank-Account-CGST-Act-Taxscan.jpg "No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment]")
No Provisional Attachment under CGST Act when there is no Pendency of any Specific Proceedings: Bombay HC [Read Judgment]
The Bombay High Court has held that no provisional attachment under Section 83 of the CGST Act can be made in absence of any specific proceedings...
![Building Completion and Finishing Services is Single Service, attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Single-Service-GST-AAR-Taxscan.jpg "Building Completion and Finishing Services is Single Service, attracts 18% GST: AAR [Read Order]")
![Govt Timber Depots are not Government Department and shall collect GST and issue invoice: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Timber-AAR-taxscan.jpg "Govt Timber Depots are not Government Department and shall collect GST and issue invoice: AAR [Read Order]")
![Confiscation before Seizure cant be Ordered on Mere Suspicion: Gujarat HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/01/Confiscation-Seizure-GST-Taxscan.jpg "Confiscation before Seizure cant be Ordered on Mere Suspicion: Gujarat HC [Read Judgment]")
![NAA finds Builder Sarvpriya Securities Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/01/Profiteering-taxscan.jpg "NAA finds Builder Sarvpriya Securities Guilty of Profiteering [Read Order]")
![Builders Should Pass the Benefit of ITC to the Buyers: NAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/04/Dev-Snacks-NAA-Taxscan.jpg "Builders Should Pass the Benefit of ITC to the Buyers: NAA [Read Order]")
![Delhi HC allows filing of Revised TRAN-1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/Settlement-Commission-Delhi-High-Court-Taxscan.jpg "Delhi HC allows filing of Revised TRAN-1 [Read Order]")
![Amendments to CGST Acts by Finance Act, 2019 notified [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/01/CGST-Act-Finance-Taxscan.jpg "Amendments to CGST Acts by Finance Act, 2019 notified [Read Notification]")
Registered Person not eligible to Claim Tax Credits during the period of Non-Registration: AAR [Read Order]
The Authority on Advance Rulings in Karnataka ruled that registered persons are not eligible to claim the tax credits on input invoices of goods or services procured or availed by a registered person...
![Registered Person not eligible to Claim Tax Credits during the period of Non-Registration: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/11/ITC-Input-Tax-Credit-Taxscan.jpg "Registered Person not eligible to Claim Tax Credits during the period of Non-Registration: AAR [Read Order]")
![GST applicable on Free Transfer of Assets to Landlord on Vacation of Leased Premises: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/12/For-Lease-Taxscan.jpg "GST applicable on Free Transfer of Assets to Landlord on Vacation of Leased Premises: AAR [Read Order]")
Supply of Accommodation Services to SEZ units is for Authorized Operations, Covered Under ‘Zero-Rated Supplies’: AAR [Read Order]
In a recent case the Authority on Advance Ruling (AAR) in Karnataka held that the supply of accommodation services to the SEZ Units is for Authorized operations, covered under "zero-rated...
![Supply of Accommodation Services to SEZ units is for Authorized Operations, Covered Under ‘Zero-Rated Supplies’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/11/Special-Economic-Zone.jpg "Supply of Accommodation Services to SEZ units is for Authorized Operations, Covered Under ‘Zero-Rated Supplies’: AAR [Read Order]")
Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]
In a significant ruling, the Supreme Court of India held that the orders passed by the High Court which are contrary to the Section 67 (8) of the Central Goods and Services Act, 2017 shall not be...
![Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/07/Supreme-Court-of-India-Tax-Scan.jpg "Orders Passed by High Court Contrary to Section 67 of CGST Act, 2017 shall not be given effect to by the Authorities: Supreme Court [Read Judgment]")