Damages from Tenant towards termination of sub-lease before end of lock-in period amounts to Consideration for Supply, 18% GST Applicable: AAR [Read Order]
The Karnataka Authority of Advanced Ruling (AAR) ruled that damages from tenant towards termination of sub-lease before end of lock-in period amounts...
![Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Notice-Legal-Representative-Deceased-Proceeding-GST-Act-Allahabad-HC-TAXSCAN.jpg "Notice should be served on Legal Representative of Deceased before Proceeding under GST Act: Allahabad HC [Read Order]")
![No GST shall be leviable on Juspay towards supply of service supplied by service provider to customers through Juspays Computer application: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/computer-application-Juspay-AAR-taxscan.jpg "No GST shall be leviable on Juspay towards supply of service supplied by service provider to customers through Juspays Computer application: AAR [Read Order]")
Penalty u/s 76 of GST Act shall not be levied on Basis of Incorrect Mentioning of Category of Service in Show Cause Notice: Supreme Court quashes Notice [Read Judgement]
The Supreme Court of India quashed the Show Cause notice and held that penalty under section 76 of the Goods and Service Tax (GST Act) shall not be levied based on Incorrect Mentioning of the...
![Penalty u/s 76 of GST Act shall not be levied on Basis of Incorrect Mentioning of Category of Service in Show Cause Notice: Supreme Court quashes Notice [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/11/Penalty-GST-Act-Service-in-Show-Cause-Notice-Supreme-Court-quashes-Notice-taxscan.jpg "Penalty u/s 76 of GST Act shall not be levied on Basis of Incorrect Mentioning of Category of Service in Show Cause Notice: Supreme Court quashes Notice [Read Judgement]")
Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]
The Kerala High Court directed to approach the appellate authority under Section 107 of the Goods and Service Tax Act, 2017 (GST Act) in a writ petition to grant permission to rectify error in...
![Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Permission-to-rectify-affording-Form-GSTR-3B-Kerala-HC-Appellate-Authority-GST-Act-taxscan.jpg "Permission to rectify error in affording Form GSTR-3B: Kerala HC directs to approach Appellate Authority u/s 107 of GST Act [Read Order]")
Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition as the application was made after five years for extending time of limitation for claiming TRAN 1. The present writ petition has been filed...
![Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Application-for-Extending-Time-of-Limitation-TRAN-1-Kerala-HC-Writ-Petition-TAXSCAN.jpg "Application made after Five Years for Extending Time of Limitation for claiming TRAN 1: Kerala HC dismisses Writ Petition [Read Order]")
Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]
The Kerala High Court observed that the penalty leviable when person chargeable to tax fails to deposit tax collected by him within 30 days from due date of payment of such tax under the Goods and...
![Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Penalty-leviable-when-Person-chargeable-to-Tax-Tax-Penalty-leviable-when-Person-chargeable-to-Tax-fails-to-Deposit-Tax-GST-Act-taxscan.jpg "Penalty leviable when Person chargeable to Tax fails to Deposit Tax collected by him within 30 days from Due Date of Payment of such Tax under GST Act: Kerala HC [Read Order]")
No provision to Disclose Route of Transportation of Goods under GST Act; Allahabad HC sets aside Seizure of Goods Transported [Read Order]
The Allahabad High Court set aside the seizure of goods transported and held that unlike the Value Added Tax Act, 2008, there is no specific provision in the Goods and Service Tax Act, 2017 which...
![No provision to Disclose Route of Transportation of Goods under GST Act; Allahabad HC sets aside Seizure of Goods Transported [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-provision-Transportation-of-Goods-GST-Act-Allahabad-HC-Seizure-of-Goods-Transported-taxscan.jpg "No provision to Disclose Route of Transportation of Goods under GST Act; Allahabad HC sets aside Seizure of Goods Transported [Read Order]")
Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]
In a recent case, the Kerala High Court, while allowing the writ petition filed before it, held that excess Input Tax Credit (ITC) availed in Form GST-3B and not reflected in GSTR-2A are not grounds...
![Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excess-ITC-availed-Form-GST-Returns-3B-GSTR-2A-Denying-Claim-of-ITC-Kerala-HC-Writ-Petition-TAXSCAN.jpg "Excess ITC availed in Form GST Returns-3B not reflected in GSTR-2A are not a Ground for Denying Claim of ITC : Kerala HC allows Writ Petition [Read Order]")