![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]")
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. ...
![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]](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]](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]")
Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]
The High Court of Andhra Pradesh has clarified that proceedings initiated under Section 130 of the Goods and Services Tax (GST) Act against a third party are insufficient grounds for detaining...
![Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Proceedings-GST-Act-GST-Act-against-Third-Party-GST-Act-against-Third-Party-Insufficient-Ground-to-Detain-Vehicle-Goods-in-Transit-Andhra-Pradesh-High-Court-taxscan.jpg "Proceedings u/s 130 of GST Act against Third Party Insufficient Ground to Detain Vehicle & Goods in Transit: Andhra Pradesh HC Establishes Independent Nature of Section 129 & 130 [Read Order]")
Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]
The Kerala High Court in a recent decision quashed cancellation of Goods and Service Tax (GST) Registration on absence of reasonable opportunity of being heard. The petitioner, M/s Ajit Associates...
![Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Kerala-HC-quashes-Cancellation-of-GST-Registration-Cancellation-of-GST-Registration-GST-Registration-GST-Absence-of-Reasonable-Opportunity-of-Being-Heard-taxscan.jpg "Kerala HC quashes Cancellation of GST Registration on Absence of Reasonable Opportunity of Being Heard [Read Order]")
Central Govt notifies Account Aggregator as System to Share Information with Common Portal under GST Act w.e.f. 1st October
The Central Government vide notification No. 33/2023 – Central Tax G.S.R. 576(E) issued on 31st July 2023 has notified that on the recommendations of the Council, “Account Aggregator” as the systems...
GST Council likely to Meet on August 2 to Cover Issues of Online Gaming, Casinos and Horse Racing via Video Conferencing
The Goods and Services Tax (GST) Council is likely to take a final step on the issues of online gaming, casinos and horse racing on August 2nd 2023. The 50th GST Council meeting was conducted on 11th...
Remedy for Pre-Trial Arrest u/s 69 of CGST Act is to Invoke Writ Petition; not Anticipatory Bail: Supreme Court [Read Judgment]
In a recent judgment, a Division Bench comprising Justice J.B. Pardiwala and Justice Prashant Kumar Mishra of the Supreme Court ruled that for a person summoned under Section 69 of the Central Goods...
Services provided by PSTCL for Shifting Transmission Lines on request of NHAI shall attract 18% GST: AAR [Read Order]
The Punjab Authority for Advance Ruling (AAR) has ruled that services provided by Punjab State Transmission Corporation Limited (PSTCL) for shifting transmission lines on request of National Highway...
![Services provided by PSTCL for Shifting Transmission Lines on request of NHAI shall attract 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Services-PSTCL-Shifting-transmission-lines-transmission-lines-NHAI-GST-AAR-taxscan-.jpg "Services provided by PSTCL for Shifting Transmission Lines on request of NHAI shall attract 18% GST: AAR [Read Order]")
SCN uploaded in a Different portal which was not known to Assesee: Calcutta HC set aside order u/s 74 of GST Act [Read Order]
The Calcutta High Court(HC) set aside the order under section 74 of the West Bengal Goods and Service Tax (WBGST Act), 2017 since the Show Cause Notice (SCN) on which the order passed was uploaded by...
![SCN uploaded in a Different portal which was not known to Assesee: Calcutta HC set aside order u/s 74 of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/SCN-SCN-uploaded-Calcutta-High-Court-GST-Taxscan.jpg "SCN uploaded in a Different portal which was not known to Assesee: Calcutta HC set aside order u/s 74 of GST Act [Read Order]")