GSTN releases GST Revenue Gross, Net Collection Data for September 2024
The GST revenue figures for September 2024 showcase a promising trend, reflecting the continued resilience of the Indian economy. According to...
![Lack of reason in SCN: Delhi HC reverses ab initio Cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Delhi-HC-Delhi-High-Court-GST-Registration-Cancellation-of-GST-Registration-GST-Lack-of-reason-in-SCN-Show-Cause-Notice-SCN-Delhi-HC-news-high-court-news-HC-news-taxscan.jpg "Lack of reason in SCN: Delhi HC reverses ab initio Cancellation of GST Registration [Read Order]")
![Kerala GST Dept issues Clarification on Manner of Penalty Calculation under IGST Act for SCN issued u/s 73(1)/74(1) KGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-Dept-Kerala-GST-Dept-Penalty-Calculation-IGST-Show-cause-notice-taxscan.jpg "Kerala GST Dept issues Clarification on Manner of Penalty Calculation under IGST Act for SCN issued u/s 73(1)/74(1) KGST Act [Read Order]")
Value of DCW to be adopted on Self Execution Schemes as per the amount charged and received: AAR [Read Order]
The Tamil Nadu Advance Ruling Authority (AAR), held that the value of 'Deposit Contribution Works' adopted by the applicant on 'Self Execution Schemes' must be the amount charged and received by the...
![Value of DCW to be adopted on Self Execution Schemes as per the amount charged and received: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Tamil-Nadu-Advance-Ruling-Authority-DCW-AAR-Advance-Ruling-Authority-Value-of-DCW-Self-Execution-Schemes-TAXSCAN.webp "Value of DCW to be adopted on Self Execution Schemes as per the amount charged and received: AAR [Read Order]")
Supplementary Goods Supplied to Anganwadi Centers Not Exempted from GST as per Notification 12/2017: AARÂ [Read Order]
The Karnataka Authority for Advance Ruling ( KAAR ) has clarified that supplementary goods provided to the aganwadi centres are not exempted from the GST ( Goods and Services Tax ) as per Circular...
![Supplementary Goods Supplied to Anganwadi Centers Not Exempted from GST as per Notification 12/2017: AARÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CGST-Act-AAR-Karnataka-Central-Goods-and-Service-tax-section-97-TAXSCAN.jpg "Supplementary Goods Supplied to Anganwadi Centers Not Exempted from GST as per Notification 12/2017: AARÂ [Read Order]")
![CBIC notifies GST Rate Changes recommended in 53rd GST Council Meeting [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/07/CBIC-GST-53rd-GST-Council-Meeting-GST-Rate-Changes-in-53rd-GST-Council-Meeting-CBIC-notifies-rate-changes-taxscan-1.jpg "CBIC notifies GST Rate Changes recommended in 53rd GST Council Meeting [Read Notification]")
Doctrine of In Pari Materia: An Analysis of Cross Empowerment and Bifurcation of Powers in the GST Regime
‘ In pari materia ‘ is a Latin Legal term that means ' on the same subject or matter ' or ' in a similar case. ' This term originated from Roman Law from a very ancient period and is being...
Delay Condonation allowable only up to 30 Days from initial 3 Month Appeal Filing Deadline: AAAR refuses to Condone 920 Days Delay [Read Order]
The Tamil Nadu State Appellate Authority for Advance Ruling ( AAAR ) refused to condone 920 days delay in filing appeal , it was observed that the delay condonation allowable only up to 30 days...
Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]
The Rajasthan Authority for Advance Ruling ( AAR ) has held that used metal scarps are not second-hand good and have no benefit under the margin scheme in terms of Rule 32(5) of Central Goods and...
![Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/AAR-Rajasthan-Authority-for-Advance-Ruling-Authority-for-Advance-Ruling-Rule-325-of-Central-Goods-and-Service-Tax-taxscan.jpg "Used Metal Scarps not a Second Hand Good, No benefit under Margin Scheme In Terms of Rule 32(5) of CGST Rules 2017: AAR [Read Order]")
