![GSTR 3B and GSTR 2A Mismatch: Madras HC sets aside GST Demand Order on 10% Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/madras-high-court-GST-GST-Demand-Order-GSTR-3B-and-GSTR-2A-GSTR-3B-and-GSTR-2A-Mismatch-taxscan.jpg "GSTR 3B and GSTR 2A Mismatch: Madras HC sets aside GST Demand Order on 10% Pre-Deposit [Read Order]")
GSTR 3B and GSTR 2A Mismatch: Madras HC sets aside GST Demand Order on 10% Pre-Deposit [Read Order]
The Madras High Court has set aside a GST demand order on the condition that the petitioner remits 10% of the disputed tax demand. The court...
![GST liability confirmed on Purchase and Sales Turnover Mismatch: Madras HC allows Hearing Opportunity on 10% Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-liability-Madras-HC-Madras-HC-Hearing-Sales-Turnover-Mismatch-GST-updates-GST-news-taxscan.jpg "GST liability confirmed on Purchase and Sales Turnover Mismatch: Madras HC allows Hearing Opportunity on 10% Pre-Deposit [Read Order]")
![KVAT turnover Methodology cannot be Followed without Documents Showing Actual Land Value: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/KVAT-KVAT-Turnover-Methodology-Kerala-High-court-Kerala-Value-Added-Tax-Rules-Land-Value-Tax-taxscan.jpg "KVAT turnover Methodology cannot be Followed without Documents Showing Actual Land Value: Kerala HC [Read Order]")
![Unaware of GST Proceedings in GSTR 3B and GSTR 2A Mismatch: Madras HC sets aside Order, remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-Proceedings-GSTR-3B-GSTR-2A-GSTR-3B-and-GSTR-2A-Mismatch-Madras-high-court-taxscan.jpg "Unaware of GST Proceedings in GSTR 3B and GSTR 2A Mismatch: Madras HC sets aside Order, remands for Reconsideration [Read Order]")
![No Undue Delay in Submitting Reply to SCN: Himachal Pradesh HC sets aside u/s 143 (3) of Income Tax Act and remits matter back to PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Himachal-Pradesh-High-Court-Principal-Commissioner-of-Income-Tax-SCN-Delay-in-Reply-to-SCN-taxscan-2.jpg "No Undue Delay in Submitting Reply to SCN: Himachal Pradesh HC sets aside u/s 143 (3) of Income Tax Act and remits matter back to PCIT [Read Order]")
Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]
In a significant ruling, the Allahabad High Court held that an opportunity for hearing is mandatory under Section 75(4) of the Goods and Services Tax ( GST) Act. The assessee, Eveready Industries...
![Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-GST-act-Allahabad-High-Court-Tax-Liability-hearing-on-tax-liaility-Revenue-Authorities-taxscan.jpg "Hearing Opportunity is Mandatory u/s 75(4) of GST Act for determination of Tax Liability by Revenue Authorities: Allahabad HC [Read Order]")
Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services" due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax as it was found that failure to pay Service Tax under “manpower...
![Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-delhi-Service-Tax-manpower-recruitment-Bonafide-Employer-Employee-Relationship-taxscan.jpg "Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]")
Process of Cutting Jumbo and Slitting does not fall under Definition of Manufacturing as per Section 2 (f) of Central Excise Tariff Act: CESTAT
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that the process of cutting jumbo rolls and slitting does not fall under the definition of manufacturing...
Retrospective Cancellation of GST Registration without Proper Reason in SCN: Delhi HC orders Fresh Hearing [Read Order]
The Delhi High Court set aside the retrospective cancellation of GST registration, citing inadequate reasons provided in the Show Cause Notice (SCN). Visiontek Engineers, engaged in the business...
![Retrospective Cancellation of GST Registration without Proper Reason in SCN: Delhi HC orders Fresh Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Retrospective-Cancellation-GST-Registration-SCN-Delhi-HC-taxscan.jpg "Retrospective Cancellation of GST Registration without Proper Reason in SCN: Delhi HC orders Fresh Hearing [Read Order]")
Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]
The Karnataka Authority for Advance Rulings (AAR) has ruled that an advance ruling on Input Tax Credit (ITC) cannot be sought if proceedings are already pending under any provisions of the GST Act....
![Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Advance-Ruling-ITC-GST-Act-AAR-taxscan.jpg "Advance Ruling on ITC cannot be sought when Proceedings are Pending under any Provisions of GST Act: AAR [Read Order]")
Failure to note Allegation of Under-Reporting or Misreporting: Delhi HC quashes SCN for which Action u/s 270A was Initiated [Read Order]
The Delhi High Court quashed the show cause notice (SCN) initiating action under Section 270A of the Income Tax Act, 1961 on the failure to note allegation of under-reporting or misreporting. The...
![Non Application of Mind by Proper Officer: Delhi HC directs Re-adjudication of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Delhi-High-Court-Re-adjudication-of-SCN-Proper-Officer-Re-adjudication-Delhi-HC-directs-Re-adjudication-of-SCN-Tax-news-Taxscan.jpg "Non Application of Mind by Proper Officer: Delhi HC directs Re-adjudication of SCN [Read Order]")