![Assessees restricted from availing credit in absence mechanism: Madras HC permits assessee to resubmit corrected annexures to Form GSTR-3B [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/11/Assessees-availing-credit-Madras-High-Court-assessee-corrected-annexures-Form-GSTR-3B-Taxscan.jpg "Assessees restricted from availing credit in absence mechanism: Madras HC permits assessee to resubmit corrected annexures to Form GSTR-3B [Read Order]")
Assessees restricted from availing credit in absence mechanism: Madras HC permits assessee to resubmit corrected annexures to Form GSTR-3B [Read Order]
The Madras High Court while permitting assessee to resubmit corrected annexures to Form GSTR-3B held that in absence of an enabling mechanism the...
![Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Denial-of-Rebate-Advance-Authorization-Licenses-holder-Gujarat-High-court-Rule-9610-Taxscan.jpg "Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]")
![18% IGST leviable on Reimbursement of ‘Wellsone Commercial Card’ expenses from Subsidiary Company to its ultimate Holding Company, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/IGST-GST-Wellsone-Commercial-Card-AAR-Reimbursement-Taxscan.jpg "18% IGST leviable on Reimbursement of ‘Wellsone Commercial Card’ expenses from Subsidiary Company to its ultimate Holding Company, says AAR [Read Order]")
![GST: Patiala House Court grants Bail to person allegedly involved in Tax Evasion of Rs. 26 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/GST-Patiala-House-Court-grants-Bail-Tax-Evasion-evasion-Taxscan.jpg "GST: Patiala House Court grants Bail to person allegedly involved in Tax Evasion of Rs. 26 Cr [Read Order]")
![Bombay HC directs the Authority to Unfreeze Bank Account of Boxster Impex and Complete Investigation within of 3 months [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/Bombay-High-Court-Authority-Unfreeze-Bank-Account-Boxster-Impex-Investigation-taxscan.jpg "Bombay HC directs the Authority to Unfreeze Bank Account of Boxster Impex and Complete Investigation within of 3 months [Read Order]")
![5% GST applicable on Irrigation and Flood control Department, Govt of Jammu & Kashmir: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/GST-AAR-Irrigation-Flood-control-Department-Govt-Jammu-Kashmir-Taxscan.jpg "5% GST applicable on Irrigation and Flood control Department, Govt of Jammu & Kashmir: AAR [Read Order]")
Central Govt violated GST Compensation Cess Act by using Funds allocated for States elsewhere, says CAG Report [Read Report]
The Comptroller and Auditor General of India (CAG) has come down on the utilization of cess collections by the Centre. The report further questioned the utilization of Integrated Goods and...
![Central Govt violated GST Compensation Cess Act by using Funds allocated for States elsewhere, says CAG Report [Read Report]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-CAG-GST-Compensation-Cess-Act-GST-Compensation-Taxscan.jpg "Central Govt violated GST Compensation Cess Act by using Funds allocated for States elsewhere, says CAG Report [Read Report]")
Bombay HC directs GST Authority to refund Rs.4.73 Cr covered by 8 encashed Bank guarantees with Interest to LM Wind Power Blades India [Read Judgment]
The Bombay High Court directed the respondent authority to refund an amount of Rs.4.73 Crores covered by 8 encashed bank guarantees with interest to the petitioner, LM Wind Power Blades India. The...
![Bombay HC directs GST Authority to refund Rs.4.73 Cr covered by 8 encashed Bank guarantees with Interest to LM Wind Power Blades India [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/bank-guarantees-authority-refund-LM-wind-power.jpeg "Bombay HC directs GST Authority to refund Rs.4.73 Cr covered by 8 encashed Bank guarantees with Interest to LM Wind Power Blades India [Read Judgment]")
Kerala HC orders CDRSL to pay GST on Input Services including Concession Fee; claim ITC of entire tax amount and then claim Refund [Read Judgment]
The Kerala High Court ordered the petitioner CIAL Duty Free and Retail Services ltd. (CDRSL) to pay the GST on input services including Concession Fee to respondent authority and claim Input Tax...
![Kerala HC orders CDRSL to pay GST on Input Services including Concession Fee; claim ITC of entire tax amount and then claim Refund [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/cochin-duty-free-GST-Taxscan.jpeg "Kerala HC orders CDRSL to pay GST on Input Services including Concession Fee; claim ITC of entire tax amount and then claim Refund [Read Judgment]")
Time Period to File Appeal would start only when order is uploaded on the GST Portal: Gujarat High Court [Read Judgment]
The Gujarat High Court said that the time period to file an appeal would start only when the order is uploaded on the GST portal. The petitioner, Gujarat State Petronet Limited is an undertaking...
![Time Period to File Appeal would start only when order is uploaded on the GST Portal: Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/GST-Gujarat-High-Court-appeal-Taxscan.jpg "Time Period to File Appeal would start only when order is uploaded on the GST Portal: Gujarat High Court [Read Judgment]")
Service provided by Intermediary in India at location of Supplier of Service subject to GST: Gujarat High Court
The Gujarat High Court, while upholding the validity of section 13(8)(b) read with Section 2(13) of the IGST Act, 2017 held that the service provided by intermediary in India cannot be treated as...
