![Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Rectification-of-Inadvertent-Errors-Inadvertent-Errors-Madras-High-Court-Form-GSTR-1-GSTR-1-Proper-Reporting-of-Turnover-taxscan.jpg "Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]")
Rectification of Inadvertent Errors enables Proper Reporting of Turnover: Madras HC allows to Upload rectified Form GSTR 1 [Read Order]
The Madras High Court allowed to upload rectified Form GSTR 1 and noted that the rectification of inadvertent errors enables proper reporting of...
![Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Accountant-Taxable-GST-Act-GST-Allahabad-High-Court-Notice-Taxscan.jpg "Accountant of Firm cannot be Considered as Representative of Taxable Person u/s 169(1)(a) GST Act: Allahabad HC quashes Notice Served [Read Order]")
![Attachment must be Subject to Condition U/s 83 Of GST Act, Attachment of Bank Accounts is Draconian Step: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Attachment-GST-Act-Attachment-of-Bank-Accounts-Delhi-HC-TAXSCAN.jpg "Attachment must be Subject to Condition U/s 83 Of GST Act, Attachment of Bank Accounts is Draconian Step: Delhi HC [Read Order]")
![Residents Society collecting CAM Charges for Services Provided to its Resident Members attracts GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Residents-Society-CAM-Charges-Services-Resident-Members-GST-Authority-for-Advance-Ruling-AAR-Taxscan.jpg "Residents Society collecting CAM Charges for Services Provided to its Resident Members attracts GST: AAR [Read Order]")
![GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-Rate-GST-Lease-Pre-owned-Motor-Vehicles-Motor-Vehicles-Central-Tax-rate-Notification-AAR-Taxscan.jpg "GST Rate Applicable on Lease of Pre-owned Motor Vehicles as per Central Tax Rate Notification: AAR [Read Order]")
![Fees for Gastroenterologist Services received by M/s Asian exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Fees-Fees-for-Gastroenterologist-services-Gastroenterologist-services-Asian-GST-AAR-Authority-for-Advance-Ruling-taxscan-.jpg "Fees for Gastroenterologist Services received by M/s Asian exempt from GST: AAR [Read Order]")
Department has no power u/s 70 to summon of Party to stop all GST Payments: Andhra Pradesh HC [Read Order]
The Andhra Pradesh High Court has held that the department or Proper Officer has no power under section 70 of the Goods and Service Tax Act, 2017 to summon of Party to stop all GST Payments. ...
![Department has no power u/s 70 to summon of Party to stop all GST Payments: Andhra Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Department-summon-summon-of-Party-GST-Payments-Andhra-Pradesh-High-Court-taxscan-.jpg "Department has no power u/s 70 to summon of Party to stop all GST Payments: Andhra Pradesh HC [Read Order]")
Application for Restaurant on Shop License should not be Rejected only because GST Returns not Filed: Orissa HC [Read Order]
In a recent case, the Chief Justice Dr. S. Muralidhar and Justice G. Satapathy bench of the Orissa High Court ruled that the application for a licence for a restaurant on shop should not be rejected...
![Application for Restaurant on Shop License should not be Rejected only because GST Returns not Filed: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Restaurant-Shop-License-GST-Returns-Orissa-High-Court-GST-taxscan.jpg "Application for Restaurant on Shop License should not be Rejected only because GST Returns not Filed: Orissa HC [Read Order]")
Odisha Govt Clarifies Procedure on Manual Filing of Appeal Applications at FAA under Odisha GST Act [Read Notification]
The Odisha Commissionerate of CT and Goods and Services Tax ( GST ), Ministry of Finance has released a notification, clarifying the procedure on manual filing of appeal applications at the first...
![Odisha Govt Clarifies Procedure on Manual Filing of Appeal Applications at FAA under Odisha GST Act [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/03/Odisha-Govt-Manual-Filing-of-Appeal-Applications-Manual-Filing-of-Appeal-Appeal-FAA-Odisha-GST-Act-GST-Act-GST-Taxscan.jpg "Odisha Govt Clarifies Procedure on Manual Filing of Appeal Applications at FAA under Odisha GST Act [Read Notification]")
No Mandatory Personal Hearing granted u/s 75(4) of GST Act: Madras HC quashes Assessment Order [Read Order]
The Madras High Court quashed assessment order on the ground that no mandatory personal hearing granted under Section 75(4) of the GST Act, 2017. The writ petition has been filed, challenging the...
![No Mandatory Personal Hearing granted u/s 75(4) of GST Act: Madras HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Personal-Hearing-GST-Act-GST-Madras-High-Court-Assessment-Order-Taxscan.jpg "No Mandatory Personal Hearing granted u/s 75(4) of GST Act: Madras HC quashes Assessment Order [Read Order]")
Non-Submission of reply to SCN is not a valid ground for Cancellation of GST Registration: Allahabad HC [Read Order]
The Allahabad High Court (HC) in its significant judgement has held that non-submission of reply to Show Cause Notice ( SCN )is not a valid ground for cancellation of GST registration. M/S...
![Non-Submission of reply to SCN is not a valid ground for Cancellation of GST Registration: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/SCN-Non-Submission-of-reply-Cancellation-of-GST-Registration-GST-Registration-Allahabad-High-Court-GST-Taxscan.jpg "Non-Submission of reply to SCN is not a valid ground for Cancellation of GST Registration: Allahabad HC [Read Order]")