![Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-liability-AAR-Rules-GST-Payment-Taxscan.jpg "Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]")
Goods Supplied Under Fraudulent Order Without Payment: AAR Rules GST Still Applicable on Issued Invoices [Read Order]
The Gujarat Authority for Advance Ruling ( AAR ) held that Goods and Services Tax ( GST ) is payable on goods supplied under a fraudulent order, even...
![Relief to Standard Chartered Bank: CESTAT rules Mere Expense Allocation from SCB-UK to SCB-India not a Taxable Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Standard-Chartered-Bank-Taxable-Service-CESTAT-taxscan.jpg "Relief to Standard Chartered Bank: CESTAT rules Mere Expense Allocation from SCB-UK to SCB-India not a Taxable Service [Read Order]")
![GST Applicable only on Supervision Fees when Materials and Installation costs are Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Arr-Authority-for-Advance-Rulings-Gst-Materials-and-Installation-Costs-gst-news-tax-news-recepiant-arr-on-gst-Installation-Costs-Supervision-Fees-material-cost-taxscan.jpg "GST Applicable only on Supervision Fees when Materials and Installation costs are Borne by Recipient: AAR [Read Order]")
![No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Service-Tax-denied-Assessment-at-service-providers-CESTAT-service-tax-taxscan.jpg "No CENVAT credit of Service Tax denied at Recipient end without opening Assessment at service providers end: CESTAT [Read Order]")
![No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Credit-Notes-Goods-Were-Returned-Recipient-Madras-High-Court-taxscan.jpg "No Credit Notes issued u/s 34 when Goods Were Returned Without Even Having Received by Recipient: Madras HC [Read Order]")
Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]
The Chhattisgarh Bench of the Authority of Advance Rulings (AAR) recently rejected an application by M/s State Water and Sanitation Mission, Jal Jeevan Mission, on the ground that the recipient of...
![Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Advance-Ruling-of-Taxability-Services-Provider-AAR-TAXSCAN.jpg "Recipient of Supply of Services cannot seek Advance Ruling of Taxability of Services by Service Provider: AAR [Read Order]")
Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the disallowance u/s 40 (a) (ia) of the Income Tax Act is not applicable when the recipient included the receipt in their...
![Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Disallowance-recipient-receipt-Income-ITAT-Taxscan.jpeg "Disallowance u/s 40(a)(ia) is not applicable When the Recipient has included Receipt in their Income: ITAT [Read Order]")
![GST: Recipient of Services cannot seek Advance Ruling u/s 95(a), rules AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Recipient-services-advance-ruling-AAAR-taxscan.jpg "GST: Recipient of Services cannot seek Advance Ruling u/s 95(a), rules AAAR [Read Order]")
GST: Person liable to pay consideration for Supply of Services is ‘Recipient’ of such supply, says AAAR [Read Order]
The Appellate Authority of Advance Ruling (AAAR) ruled that the person liable to pay consideration for the supply of services is ‘Recipient’ of such supply and ‘Consideration’ is any payment made...
![GST: Person liable to pay consideration for Supply of Services is ‘Recipient’ of such supply, says AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/supply-of-services-GST-pay-consideration-AAAR-Recipient-Taxscan.jpg "GST: Person liable to pay consideration for Supply of Services is ‘Recipient’ of such supply, says AAAR [Read Order]")