![Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Rectification-Application-Assessee-Failed-to-Cooperate-in-Assessment-Madras-HC-TAXSCAN.jpg "Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]")
Rectification Application u/s 161 of GST Act not Valid when Assessee Failed to Cooperate in Assessment: Madras HC [Read Order]
The Madras High Court (HC) has held that the rectification application under section 161 of the Goods and Service Tax Act, 2017 is not valid when the...
![Cancellation of GST Registration with Retrospective Effect Cannot be Ground to Deny ITC from Supplier to Purchaser: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cancellation-of-GST-Registration-with-Retrospective-Effect-GST-Registration-GST-Calcutta-High-Court-ITC-Taxscan.jpg "Cancellation of GST Registration with Retrospective Effect Cannot be Ground to Deny ITC from Supplier to Purchaser: Calcutta HC [Read Order]")
![No Cancellation of GST Registration by merely describing Firm as Bogus: Allahabad HC directs to issue Fresh Notice u/s 29(2) of UP GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/No-Cancellation-of-GST-Registration-by-merely-describing-Firm-as-Bogus-Allahabad-HC-directs-to-issue-Fresh-Notice-us-292-of-UP-GST-Act-TAXSCAN.jpg "No Cancellation of GST Registration by merely describing Firm as Bogus: Allahabad HC directs to issue Fresh Notice u/s 29(2) of UP GST Act [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 turnover. The petitioner, Deepa Traders, is a...
![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]")
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]
The notice served was invalidated by a panel of the Allahabad High Court presided over by Justice Pankaj Bhatia because it was not served in accordance with law. It was determined that the notice was...
![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]
In a significant case, the Delhi High Court (HC) has held that attachment of bank accounts is a draconian step and the attachment must be subject to condition under section 83 of the Goods and...
![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]
The Two-Member Bench of the Haryana Authority for Advance Ruling (AAR) observed that the Residents Society collecting Common Area Maintenance (CAM) charges for services provided to its resident...
![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]
The Haryana Authority for Advance Ruling ( AAR ) ruled that the Goods and Services Tax ( GST ) Rate is applicable on the lease of pre-owned motor vehicles as per the notification of the Central Tax...
![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]")