CESTAT directs Commissioner to Return Gold Seized as Not Smuggled u/s 123 of Customs Acts [Read Order]
The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the Commissioner to return the seized gold,...
![Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Counterparts-Barred-CGST-SGST-Cross-Empowerment-Notification-Madras-HC-taxscan.jpg "Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]")
GST Authorities Erroneously Debit wrongly availed ITC from ECL Despite Subsequent Reversal in GSTR-3B: Madras HC quashes GST Assessment Order [Read Order]
The Madras High Court has quashed the Goods and Services Tax ( GST ) Assessment Order in the matter were the authorities debited the wrongly availed Input Tax Credit from Electronic Credit Ledger (...
![GST Authorities Erroneously Debit wrongly availed ITC from ECL Despite Subsequent Reversal in GSTR-3B: Madras HC quashes GST Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/GST-Madras-High-Court-GST-Authorities-GST-Assessment-Order-TAXSCAN.jpg "GST Authorities Erroneously Debit wrongly availed ITC from ECL Despite Subsequent Reversal in GSTR-3B: Madras HC quashes GST Assessment Order [Read Order]")
Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]
The Gujarat High Court granted bail to accused in the matter regarding issuance of GST invoices without supply of goods to buyers. The counsel for the applicant submitted that submitted that the...
![Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Gujarat-High-Court-GST-GST-Invoices-Issuance-of-GST-taxscan.jpg "Issuance of GST Invoices without Supply of Goods to Buyers: Gujarat HC grants Bail to Accused [Read Order]")
'Inputs' are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]
In a recent judgment the Allahabad High Court held that 'Inputs' are meant for day-to-day business operations not required to be capitalized in books of accounts under the Central Goods and Service...
![Inputs are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Allahabad-High-Court-GST-CGST-Books-of-Accounts-TAXSCAN.jpg "Inputs are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]")
Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) has held that the common area electricity charges collected by Residential Welfare Associations ( RWAs ) from their members are deemed part of a...
![Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-West-Bengal-AAR-GST-Common-area-Electricity-Charges-TAXSCAN.jpg "Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]")
Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Regional Bench in Allahabad, has held that insurance charges collected by a manufacturer are to be excluded from the assessable...
![Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Allahabad-Excise-Duty-Excess-Insurance-Charges-taxscan.jpg "Excess Insurance Charges collected by Manufacturer excluded from assessable value, exempt from Excise Duty as duty is on manufacture, not on Profit: CESTAT allows Appeal [Read Order]")
GST leviable on Export of Pre-Packaged and Labelled Rice upto 25 Kgs to Foreign Buyer: AAR [Read Order]
The Andhra Pradesh Authority for Advance Ruling ( AAR ) observed that GST is leviable on export of pre-packaged and labelled rice upto 25 kgs to foreign buyer. M/s. Sarala Foods Private Limited,...
![GST leviable on Export of Pre-Packaged and Labelled Rice upto 25 Kgs to Foreign Buyer: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-Andhra-Pradesh-GST-on-Exported-Rice-Pre-Packaged-Rice-GST-GST-Leviable-on-Rice-Packaging-Taxscan.jpg "GST leviable on Export of Pre-Packaged and Labelled Rice upto 25 Kgs to Foreign Buyer: AAR [Read Order]")
