![‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Landfill-pit-i.jpg "‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]")
‘Landfill-pit is a Civil-Structure, not Plant and Machinery’, No ITC available, affirms AAAR [Read Order]
The Karnataka Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of AAR held that the ‘Landfill-pit is a civil-structure, not...
![Bombay HC directs GST Authority to Unblock ITC of Rs. 1.17cr availed in its Electronic Credit Ledger after one year of restriction [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Electronic-Credit-Ledger-GST-Authority-Bombay-High-Court-Unblock-ITC-Taxscan.jpeg "Bombay HC directs GST Authority to Unblock ITC of Rs. 1.17cr availed in its Electronic Credit Ledger after one year of restriction [Read Order]")
![GST: ITC not admissible on Construction of Immovable Property used for Business, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/f0976155-c0a1-4e65-976d-dcff3530ae59.jpg "GST: ITC not admissible on Construction of Immovable Property used for Business, rules AAR [Read Order]")
![GST Evasion: Delhi HC grants Anticipatory Bail to person accused of Fraudulently availing and passing on fake ITC worth Rs. 72 Cr [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/GST-Evasion-Delhi-High-Court-Anticipatory-Bail-Taxscan.jpg "GST Evasion: Delhi HC grants Anticipatory Bail to person accused of Fraudulently availing and passing on fake ITC worth Rs. 72 Cr [Read Order]")
SC dismisses Transfer Petition of UOI pending before Various HC challenging Constitutional validity of Section 16(2)(c) of the CGST Act [Read Order]
The Supreme Court dismissed the transfer petition of Union of India pending before Various HC challenging constitutional validity of Section 16(2)(c) of the CGST Act. These transfer petitions have...
![SC dismisses Transfer Petition of UOI pending before Various HC challenging Constitutional validity of Section 16(2)(c) of the CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/Supreme-Court-Transfer-Petition-UOI-CGST-Act-taxscan.jpeg "SC dismisses Transfer Petition of UOI pending before Various HC challenging Constitutional validity of Section 16(2)(c) of the CGST Act [Read Order]")
GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes [Read Circular]
The Central board of Indirect Taxes and Customs (CBIC) issued the clarification on Cut-off date for availing Input Tax Credit (ITC) in Debit Notes. Section 16 (4), as amended with effect from...
![GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/09/GST-CBIC-Input-Tax-Credit-Debit-Notes-Taxscan.jpg "GST: CBIC issues clarification on Cut-off date for availing Input Tax Credit in Debit Notes [Read Circular]")
![GST: ITC not allowable on Expired Cakes & Pastries and Needs to be Reversed, rules AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/ITC-cakes-pastries-AAR-Taxscan.jpeg "GST: ITC not allowable on Expired Cakes & Pastries and Needs to be Reversed, rules AAR [Read Order]")
![UP Commercial Tax Commissioner issues Guidelines for Attachment of Property under UPGST Act [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/08/Uttar-Pradesh-Commercial-Tax-Commissioner-attachment-of-Property-UPGST-Act-Taxscan.jpg "UP Commercial Tax Commissioner issues Guidelines for Attachment of Property under UPGST Act [Read Circular]")
Input Tax Credit can’t be Reversed on Loss of Inputs during a Manufacturing Process: Madras HC [Read Order]
The Madras High Court held that the Input Tax Credit (ITC) cannot be reversed in Respect of Loss of Inputs During a Manufacturing Process. The petitioner, M/s.R.K.Ganapathy Chettiar raised the...
![Input Tax Credit can’t be Reversed on Loss of Inputs during a Manufacturing Process: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Madras-High-Court-ITC-Taxscan.jpeg "Input Tax Credit can’t be Reversed on Loss of Inputs during a Manufacturing Process: Madras HC [Read Order]")