Begin typing your search above and press return to search.
GST CASE DIGEST: Inspection, Search, Seizure and Arrest
For the smooth functioning of every tax administration there should have a proper mechanism for inspection, search and arrest. However, these are the...
![Union Budget 2023 to enable Intra-State Supplies by Composition Taxpayers and Unregistered Suppliers through E-Com Operators [Read Finance Bill]](https://www.taxscan.in/wp-content/uploads/2023/02/intra-state-supplies-Composition-taxpayers-unregistered-suppliers-E-Com-Operators-budget-2023-budget-2023-live.jpg "Union Budget 2023 to enable Intra-State Supplies by Composition Taxpayers and Unregistered Suppliers through E-Com Operators [Read Finance Bill]")
![Advance Ruling Application Should not be Accepted by ARA When Investigation Started before Application was Filed: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Ruling-Application-ARA-Application-Andhra-Pradesh-Highcourt-taxscan.jpg "Advance Ruling Application Should not be Accepted by ARA When Investigation Started before Application was Filed: Andhra Pradesh HC [Read Order]")
![Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Show-Cause-Notice-GST-Act-Jharkhand-Highcourt-Re-adjudication-taxscan.jpg "Show Cause Notice issued u/s 73(1) of GST Act is Not mere A Formality: Jharkhand HC directs Re-adjudication [Read Order]")
![GST Officers cannot Take Possession of Cash found during Search: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-Officers-Take-Possession-of-Cash-found-during-Search-Delhi-High-Court-Taxscan.jpg "GST Officers cannot Take Possession of Cash found during Search: Delhi HC [Read Order]")
![Alleged Tax evasion, Assessee paid Amount under Rajasthan GST Act: Rajasthan HC grants Bail [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Tax-evasion-Tax-Rajasthan-GST-Act-GST-Act-GST-Rajasthan-High-Court-Bail-Taxscan.jpg "Alleged Tax evasion, Assessee paid Amount under Rajasthan GST Act: Rajasthan HC grants Bail [Read Order]")
Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]
The Authority for Advance Ruling ( AAR ) of West Bengal of members Brajesh Kumar Singh and Jyojit Banik ruled that in the case the transaction of transfer of business by Merger of two registration...
![Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Transaction-transfer-of-business-registration-Supply-of-Services-AAR-Taxscan.jpg "Transaction of Transfer of Business by Merger of Two Registration comes under the ambit of ‘Supply of Services’: AAR [Read Order]")
![Madras HC quashes proceedings on Errors in order issued u/s 129(3) of Tamil Nadu-GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Madras-High-Court-GST-Act-GST-Taxscan.jpg "Madras HC quashes proceedings on Errors in order issued u/s 129(3) of Tamil Nadu-GST Act [Read Order]")
ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) presided over by members Rammohan Rao and T.R.Ramnani has held that Input Tax Credit (ITC) is not available on goods and services used for the...
![ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITC-Goods-and-Services-Construction-Construction-of-Pipeline-Factory-site-GST-Act-AAR-GST-Authority-of-Advance-Ruling-taxscan.jpg "ITC not available on Goods and Services used for Construction of Pipeline outside the Factory site u/s 17 of GST Act: AAR [Read Order]")