Safari Retreats – A Learner’s perspective
‘Safari’ :- An expedition to observe or hunt animals in their natural habitat. Like the word, the decision of the Apex Court...
![Objective of GST Section 75(4) is to ensure Opportunity of Hearing is given before any Adverse Order is Passed: Karnataka HC [Read Ordert]](https://www.taxscan.in/wp-content/uploads/2024/11/Karnataka-HC-Karnataka-High-Court-GST-Goods-and-Services-Tax-Ensure-Opportunity-Hearing-Adverse-Order-Section-754-Objective-of-GST-taxscan.jpg "Objective of GST Section 75(4) is to ensure Opportunity of Hearing is given before any Adverse Order is Passed: Karnataka HC [Read Ordert]")
![Punjab & Haryana HC Grants Bail to Accused wrongfully Claiming GST ITC Raising Fake Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Punjab-and-Haryana-High-Court-GST-ITC-Fake-Invoices-Punjab-Haryana-HC-Grants-Bail-Taxscan.jpg "Punjab & Haryana HC Grants Bail to Accused wrongfully Claiming GST ITC Raising Fake Invoices [Read Order]")
![GST Registration Suspension without Invoking Civil or Criminal Action for Contravention of Provisions Directly hits Fundamental Right: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/GST-GST-Registration-Madras-High-Court-GST-Registration-Suspension-Fundamental-Right-Taxscan.jpg "GST Registration Suspension without Invoking Civil or Criminal Action for Contravention of Provisions Directly hits Fundamental Right: Madras HC [Read Order]")
![18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-West-Bengal-Authority-for-Advance-Ruling-18-GST-Catering-Service-GST-on-Catering-Service-Renting-of-Premises-Taxscan.jpg "18% GST leviable on Catering Service along with Renting of Premises for more than Rs. 7500/-: AAR [Read Order]")
Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]
The Madhya Pradesh High Court stated that GST authorities cannot bypass the procedural safeguards under the GST Act by directly invoking IPC provisions without first applying the penal provisions of...
![Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madhya-Pradesh-High-Court-Madhya-Pradesh-HC-GST-Act-Penal-Provisions-IPC-Provision-under-IPC-TAXSCAN.jpg "Provision under IPC not Invokable Directly Without Applying Penal Provisions of GST Act: Madhya Pradesh HC [Read Order]")
![Time-Barred GST Demand Order not Sustainable: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Demand-Order.jpg "Time-Barred GST Demand Order not Sustainable: Gauhati HC [Read Order]")
‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]
The Madhya Pradesh High Court has ruled that the GST authorities cannot invoke penal provisions under the Indian Penal Code ( IPC ) without applying the corresponding penal provisions under the GST...
![‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/GST-Madhya-Pradesh-HC-Abuse-of-Process-of-Law-GST-Authorities-IPC-Provisions-taxscan.jpg "‘Abuse of Process of Law Cannot be Permitted’: MP HC Bars GST Authorities invoking IPC Provisions without applying GST Penal Provisions [Read Order]")
Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]
The Madras High Court has remanded several writ petitions involving the denial of Input Tax Credit ( ITC ) under Section 16(4) of the GST ( Goods and Services Tax ) Act, 2017 back to the Assessing...
![Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Madras-HC-madras-high-court-Demand-Passed-Hearing-Hearing-Date-Madras-HC-directs-for-Reconsideration-Madras-HC-for-Reconsideration-madras-hc-news-madras-high-court-news-taxscan.jpg "Madras HC remands ITC denial matters u/s 16(4) of GST Act to AO, Orders Fresh Review under Finance Act 2024 [Read Order]")
Proceedings u/s 130 of GST Act cannot be Initiated for Excess Stock Found During Survey: Allahabad HC [Read Order]
The Allahabad High Court has ruled that proceedings under Section 130 of the GST ( Goods and Services Tax ) Act, 2017 cannot be initiated solely on the basis of excess stock found during a survey. ...
![Proceedings u/s 130 of GST Act cannot be Initiated for Excess Stock Found During Survey: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Allahabad-High-Court-GST-Goods-and-Services-Tax-Allahabad-HC-GST-Act-under-Section-130-of-the-GST-Excess-Stock-Found-high-court-news-HC-news-taxscan.jpg "Proceedings u/s 130 of GST Act cannot be Initiated for Excess Stock Found During Survey: Allahabad HC [Read Order]")
Hostel Facilities provided to Existing Students during Vacation Periods also Eligible for GST Exemption: AAR [Read Order]
The Authority for Advance Rulings ( AAR ), Maharashtra has clarified the tax exemption status for hostel accommodations provided by the society under Notification 12/2017- Central Tax ( Rate ) dated...
Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]
The Patna High Court has ruled that alternate remedies available under the GST ( Goods and Services Act) or the amnesty scheme introduced by the government should be utilised effectively before...
![Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Gst-gst-act-gst-news-Alternate-Remedies-under-GST-Act-Patna-HC-Patna-High-Court-Amnesty-Scheme-Article-226-Article-226-of-Constitution-of-India-goods-and-service-tax-act-taxscan.jpg "Alternate Remedies under GST Act or Amnesty Scheme must be Utilised before Seeking Article 226 Relief: Patna HC [Read Order]")