![GST Liability on Non-Payment of Tax under RCM: Madras HC Sets Aside Order on 10% Pre-Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/goods-and-services-tax-reverse-charge-mechanism-Madras-High-Court-show-cause-notice-taxscan.jpg "GST Liability on Non-Payment of Tax under RCM: Madras HC Sets Aside Order on 10% Pre-Deposit [Read Order]")
GST Liability on Non-Payment of Tax under RCM: Madras HC Sets Aside Order on 10% Pre-Deposit [Read Order]
The Madras High Court recently set aside an order issued on non-payment of GST ( Goods and Services Tax ) under RCM ( Reverse Charge Mechanism ). The...
![Non-Continuation of Business: Delhi HC directs GST Registration to be Cancelled from Date of Issue of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Non-Continuation-of-Business-Delhi-HC-GST-Registration-Cancelled-from-Date-of-Issue-of-SCN-TAXSCAN.jpg "Non-Continuation of Business: Delhi HC directs GST Registration to be Cancelled from Date of Issue of SCN [Read Order]")
![No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Penalty-CESTAT-excise-service-section-78-finance-act-TAXSCAN.jpg "No Penalty is Imposable u/s 78 of Finance Act in case of Revenue Neutrality: CESTAT [Read Order]")
![GST Liability of 8.3L Confirmed on alleged Misconception of Intra and Inter State Sales : Madras HC remands for Reconsideration on Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/GST-Liability-Misconception-of-Intra-and-Inter-State-Sales-Madras-HC-Reconsideration-on-Pre-deposit-TAXSCAN.jpg "GST Liability of 8.3L Confirmed on alleged Misconception of Intra and Inter State Sales : Madras HC remands for Reconsideration on Pre-deposit [Read Order]")
Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]
In a recent ruling, the Madras High Court directed the taxpayer to regard the Order as a Show Cause Notice ( SCN ) due to officers' direct replication of audit observations without adequate...
![Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Madras-High-court-GST-DRC-Show-Cause-Notice-taxpayer-taxscan.jpg "Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]")
Two Parallel Proceedings in Respect of Same Period not Permissible under CGST Act: Guwahati HC [Read Order]
The Guwahati High Court observed that the two parallel proceedings in respect of same period not permissible under the Central Goods and Service Tax Act, 2017 (CGST Act). An authority under the...
Violation of Natural Justice Principles: Delhi HC sets aside Cancellation of GST Registration [Read Order]
The Delhi High Court set aside cancellation of GST Registration on the ground of violation of natural justice principles. The petitioner, M/s Aaira Batteries, has filed the present petition, inter...
![Violation of Natural Justice Principles: Delhi HC sets aside Cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-Cancellation-GST-Registration-TAXSCAN.jpg "Violation of Natural Justice Principles: Delhi HC sets aside Cancellation of GST Registration [Read Order]")
Personal Hearing Mandatory u/s 75(4) of GST Act, even if otherwise opted for: Madras HC [Read Order]
The Madras High Court observed that personal hearing is mandatory under Section 75 (4) of the Goods and Services Tax (GST) Act, even if otherwise opted for. The issue to be decided was whether the...
Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]
In a recent decision the Madras High Court has ruled that the director not liable to pay GST when it is not determinable that the company is unable to pay during liquidation proceedings. The State...
![Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Liquidation-Proceedings-Madras-High-Court-GST-Pay-during-Liquidation-Proceedings-Director-taxscan.jpg "Director not liable to pay GST when it is not Determinable that Company is unable to Pay during Liquidation Proceedings: Madras HC [Read Order]")
Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the import of steel balls is classifiable under the category of ball or roller bearings. ...
![Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Steel-Balls-Ball-or-Roller-Bearings-CESTAT-taxscan.jpg "Import of ‘Steel Balls’ are Classifiable under Category of ‘Ball or Roller Bearings’: CESTAT [Read Order]")