No Rectification Application permitted u/s 39(9) of CGST Act once ASMT 10 issued: Kerala HC
The Kerala High Court observed that no rectification application is permitted under Section 39(9) of the Central Goods and Service Tax Act, 2017...
![Order Passed by Commissioner without considering Detailed Reply in Merits: Delhi High Court quashes Tax Demand of Rs. 10.4 Crore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-high-court-Delhi-High-Court-Tax-Demand-Tax-Demand-Tax-news-Taxscan.jpg "Order Passed by Commissioner without considering Detailed Reply in Merits: Delhi High Court quashes Tax Demand of Rs. 10.4 Crore [Read Order]")
![Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Counterparts-Barred-CGST-SGST-Cross-Empowerment-Notification-Madras-HC-taxscan.jpg "Counterparts Barred from Initiating Proceedings Against CGST or SGST Allocated assessees in absence of Cross Empowerment Notification: Madras HC [Read Order]")
Delhi HC quashes rejection of refund application of intra-State supply of services without consider circular relating limitation [Read Order]
In a recent case, the Delhi High Court quashed rejection of refund application of intra state supply services without considering the circular relating to the limitation. Therefore the division bench...
Chief Commissioner Central Tax, Central Excise and Customs of Thiruvananthapuram Zone invites Framework for Joint Audit by CGST and SGST officers
In a recent meeting held by the Chief Commissioner of Central Tax, Central Excise, and Customs, Thiruvananthapuram Zone, alongside the Special Commissioner, SGST, on March 21, 2024, they had a...
Continuation of Proceedings Culminating in Assessment Order not valid upon Issuance of Order in Form ASMT-12 Recording that no further action required: Madras HC [Read Order]
In a recent decision, the Madras High Court observed that the continuation of proceedings culminating in assessment order not valid upon issuance of order in Form ASMT-12 recording that no further...
Availment of lower ITC than Amount reflected in Auto-Populated GSTR 2A Return amounts to Non-Application of Mind: Madras HC [Read Order]
A Single Bench of the Madras High Court observed that the availment of lower input tax credit ( ITC ) than amount reflected in auto-populated GSTR 2A Return amounts to non-application of mind. The...
![Availment of lower ITC than Amount reflected in Auto-Populated GSTR 2A Return amounts to Non-Application of Mind: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Availment-lower-ITC-Amount-reflected-Auto-Populated-GSTR-2A-Return-Non-Application-of-Mind-Madras-HC-taxscan.jpg "Availment of lower ITC than Amount reflected in Auto-Populated GSTR 2A Return amounts to Non-Application of Mind: Madras HC [Read Order]")
'Inputs' are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]
In a recent judgment the Allahabad High Court held that 'Inputs' are meant for day-to-day business operations not required to be capitalized in books of accounts under the Central Goods and Service...
![Inputs are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Allahabad-High-Court-GST-CGST-Books-of-Accounts-TAXSCAN.jpg "Inputs are meant for Day-to-Day Business Operations not required to be Capitalized in Books of Accounts under CGST Act: Allahabad HC [Read Order]")
Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]
The West Bengal Authority for Advance Ruling ( AAR ) has held that the common area electricity charges collected by Residential Welfare Associations ( RWAs ) from their members are deemed part of a...
![Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AAR-West-Bengal-AAR-GST-Common-area-Electricity-Charges-TAXSCAN.jpg "Common area Electricity Charges collected by Residential Welfare Associations from members deemed part of Composite Supply; Liable to GST if the service does not qualify for exemption: AAR [Read Order]")