![Export of Electricity: CBIC lays down Manner of filing Refund of Unutilized ITC [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/Export-Electricity-CBIC-Refund-Unutilized-ITC-taxscan.jpg "Export of Electricity: CBIC lays down Manner of filing Refund of Unutilized ITC [Read Circular]")
Export of Electricity: CBIC lays down Manner of filing Refund of Unutilized ITC [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) has prescribed the manner of filing refund of unutilized ITC on account of export of...
![Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-compensation-cess-ITC-Credit-Ledger-HC-taxscan.jpeg "Refund of Accumulated Credit of Compensation Cess cant be allowed in the absence of ITC of Cess in Credit Ledger for relevant period: Madhya Pradesh HC [Read Order]")
GST: Chhattisgarh HC grants Bail to Accused after 9 Months, Says Wrongful Availment of ITC is a Bailable and Compoundable Offence [Read Order]
In a ruling granting bail to an accused person involved in a GST scam of around 7 crores, the Chhattisgarh High Court has held that the accused shall be released on bail since the offence of wrongful...
![GST: Chhattisgarh HC grants Bail to Accused after 9 Months, Says Wrongful Availment of ITC is a Bailable and Compoundable Offence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Chhattisgarh-HC-Bail-Accused-ITC-Offence-taxscan.jpg "GST: Chhattisgarh HC grants Bail to Accused after 9 Months, Says Wrongful Availment of ITC is a Bailable and Compoundable Offence [Read Order]")
Movement of Goods between Two Units under same GST Registration shall not be 'Supply', No GST: AAR [Read Order]
The Authority for Advance Rulings (AAR), Gujarat has held that the movement of raw material, semi-finished, finished, and capital goods between the two units under same GST registration shall not be...
![Movement of Goods between Two Units under same GST Registration shall not be Supply, No GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Movement-goods-two-units-GST-registration-supply-GST-AAR-Taxscan.jpeg "Movement of Goods between Two Units under same GST Registration shall not be Supply, No GST: AAR [Read Order]")
GST: Provision of GTA Service Despite Vehicles Travelling Empty in Return Journey, Assessee can avail ITC, AAR Clarifies [Read Order]
The Authority for Advance Rulings (AAR), Gujarat has held that input tax credit (ITC) can be claimed by the assessee on provision of the GTA services provided despite refrigerated vehicles travelling...
![GST: Provision of GTA Service Despite Vehicles Travelling Empty in Return Journey, Assessee can avail ITC, AAR Clarifies [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GTA-Service-Vehicles-Return-Journey-Assessee-ITC-AAR-taxscan.jpg "GST: Provision of GTA Service Despite Vehicles Travelling Empty in Return Journey, Assessee can avail ITC, AAR Clarifies [Read Order]")
Benefit of Additional ITC available after Introduction of GST on 'False Ceiling Material' not Passed to the Purchaser: NAA finds Supplier Guilty of Profiteering
The National Anti-Profiteering Authority (NAA), has found M/s Anutone Acoustics Ltd guilty of anti-profiteering since benefit of additional ITC available after introduction of GST on 'false ceiling...
Additional ITC on Construction Service not passed to Purchaser: NAA finds M/s Total Environment Habitat Guilty of Profiteering [Read Order]
The National Anti-Profiteering Authority (NAA), has held that M/s Total Environment Habitat Pvt. Ltd has not passed the benefit of additional ITC available after introduction of GST on ‘construction...
![Additional ITC on Construction Service not passed to Purchaser: NAA finds M/s Total Environment Habitat Guilty of Profiteering [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Additional-ITC-construction-service-Purchaser-NAA-Total-Environment-Anti-Profiteering-taxscan.jpg "Additional ITC on Construction Service not passed to Purchaser: NAA finds M/s Total Environment Habitat Guilty of Profiteering [Read Order]")
