![Tamil Nadu Govt. issues instructions regarding Levy of Penalty for Minor defects in E-Way Bill not intended for GST Evasion [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/11/Tamil-Nadu-Government-Levy-of-penalty-minor-defects-E-Way-Bill-GST-Evasion-Taxscan.jpeg "Tamil Nadu Govt. issues instructions regarding Levy of Penalty for Minor defects in E-Way Bill not intended for GST Evasion [Read Circular]")
Tamil Nadu Govt. issues instructions regarding Levy of Penalty for Minor defects in E-Way Bill not intended for GST Evasion [Read Circular]
The Tamil Nadu Government has issued the instructions regarding Levy of penalty for minor defects in E-Way Bill not intended for GST Evasion. ...
![GST: Tamil Nadu Govt. issues Corrigendum on Delegation of Powers and certain Time Frame stipulated under TNGST Act, 2017 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/11/Tamil-Nadu-Government-Delegation-of-powers-TNGST-Act-Taxscan.jpeg "GST: Tamil Nadu Govt. issues Corrigendum on Delegation of Powers and certain Time Frame stipulated under TNGST Act, 2017 [Read Circular]")
![Methods for arriving at Value in respect of Transfer to branches located outside the state: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/AAR.jpg "Methods for arriving at Value in respect of Transfer to branches located outside the state: AAR [Read Order]")
![Madras High Court affirms Transfer of Goods involved in Works Contract amounts to ‘sale’ and entire Turnover is Taxable [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/12/Madras-High-Court-Transfer-of-Goods-Works-Contract-Turnover-Taxable-Taxscan.jpg "Madras High Court affirms Transfer of Goods involved in Works Contract amounts to ‘sale’ and entire Turnover is Taxable [Read Judgment]")
![18% GST applicable on Supply of Soft Beverages or Aerated Water by the Restaurant: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/18-GST-supply-of-soft-beverages-aerated-water-restaurant-AAR-Taxscan.jpg "18% GST applicable on Supply of Soft Beverages or Aerated Water by the Restaurant: AAR [Read Order]")
GST: ITC can be Proportionally claimed on Goods/Services used in Installation of Renewable Power Generation Plant under the ‘REC Scheme, says AAR [Read Order]
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that Input Tax Credit can be proportionately claimed on Goods/Services used in installation of Renewable Power Generation Plant under the...
![GST: ITC can be Proportionally claimed on Goods/Services used in Installation of Renewable Power Generation Plant under the ‘REC Scheme, says AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/10/GST-ITC-Proportionally-claimed-Goods-Services-Installation-Renewable-Power-Generation-Plant-REC-Scheme-AAR-Taxscan.jpg "GST: ITC can be Proportionally claimed on Goods/Services used in Installation of Renewable Power Generation Plant under the ‘REC Scheme, says AAR [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]")
Best Judgment Assessment and Penalty u/s 12(3) of TNGST Act can’t be passed on ground of Debatable Issues: Madras HC [Read Judgment]
The High Court of Madras held that the Assessing Officer cannot pass the best judgment assessment on the ground of best judgment assessment and the penalty under Section 12(3) of the Tamil Nadu...
![Best Judgment Assessment and Penalty u/s 12(3) of TNGST Act can’t be passed on ground of Debatable Issues: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Madras-High-Court-Tax-Scan-1.jpg "Best Judgment Assessment and Penalty u/s 12(3) of TNGST Act can’t be passed on ground of Debatable Issues: Madras HC [Read Judgment]")
![Assessment can’t be Re-Opened based on Audit Party’s Opinion alone: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/10/Assessment-Madras-High-Court-Taxscan.jpg "Assessment can’t be Re-Opened based on Audit Party’s Opinion alone: Madras HC [Read Judgment]")
“Velcro fastener” falls under Chapter 58.06 of the Tamil Nadu Additional Duties of Excise Act: Madras HC [Read Judgment]
A single judge bench of Madras High Court recently held that “Velcro fastener” falls under Chapter 58.06 of the Tamil Nadu Additional Duties of Excise Act. The instant writ petition has been filed...
![“Velcro fastener” falls under Chapter 58.06 of the Tamil Nadu Additional Duties of Excise Act: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/09/Madras-High-Court-Taxscan.jpg "“Velcro fastener” falls under Chapter 58.06 of the Tamil Nadu Additional Duties of Excise Act: Madras HC [Read Judgment]")
Interest must be allowed for delayed Refund under the TNGST Act, though there is No Separate Claim: Madras HC [Read Judgment]
In the recent case M/s .A. Rangasamy Engineers (Pvt.)Ltd v. CTO, the Madras High Court held that the assessee is entitled to interest for delayed payment of refund in case of excess payment of tax....
No need to Furnish the Personal details of the concerned dealer to the assessee during the proceedings under TNGST Act: Madras HC [Read Judgment]
In a recent decision, the Madras High Court observed that the personal details of the concerned dealer cannot be compelled to be furnished to the assessee during the course of the proceedings under...