![Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-CGST-Act-GST-SCN-Show-Cause-Notice-Delhi-HC-GST-Demand-Order-Taxscan.jpg "Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]")
Summary of Show Cause Notice in GST DRC-01 not Substitute SCN u/s 73(1) CGST Act: Gauhati HC [Read Order]
The Gauhati High Court has held that Summary of Show Cause Notice in Form GST DRC-01 not amounts to a valid Show Cause Notice (SCN) under Section 73...
![Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-Authority-for-Advance-Ruling-Gold-or-Diamond-Jewellery-GST-Supply-of-Pre-Owned-Gold-gold-Jewellery-Diamond-Jewellery-Goods-and-Services-Tax-taxscan-4.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to Third Person After Minor Processing attracts 3% GST: AAR [Read Order]")
![Businessman Strips Naked in Ghaziabad GST Office, Meditates Against Alleged Harassment and Bribery [Watch Video]](https://www.taxscan.in/wp-content/uploads/2024/10/Businessman-strips-naked-Ghaziabad-GST-harassment-protest-Naked-protest-GST-office-taxscan.jpg "Businessman Strips Naked in Ghaziabad GST Office, Meditates Against Alleged Harassment and Bribery [Watch Video]")
![AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Patna-High-Court-Income-Tax-Demand-Income-Tax-TDS-TDS-Application-Section-197-Income-Tax-Act-taxscan.jpg "AO cannot use Pending Income Tax Demand to summarily dismiss TDS Application u/s 197: Patna High Court [Read Order]")
![Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-Income-Tax-Show-cause-notice-Addition-in-Excess-of-Income-Tax-Ducati-India-taxscan.jpg "Addition made in Excess of Income Tax SCN Against Ducati India: ITAT Directs AO to Reappraise Evidence [Read Order]")
Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]
The controversy around the availment of Input Tax Credit ( ITC ) on Corporate Social Responsibility ( CSR ) expenses under the Goods and Services Tax ( GST ) regime has been an ongoing issue for many...
![Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2024/10/Input-Tax-Credit-CSR-expenses-Corporate-Social-Responsibility-GST-SCN-reply-TAXSCAN.jpg "Availment of Blocked Input Tax Credit on CSR Expenses before 01.10.2023: How to Reply to GST SCN [Find Draft Format Here]")
Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]
In a significant relief to Tata Teleservices Limited, the Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has ruled that the interest payment made by the company to China Development Bank ( CDB...
![Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/ITAT-ITAT-Delhi-TATA-Teleservices-CDB-China-Development-Bank-China-DTAA-Income-Tax-taxscan.jpg "Relief to TATA Teleservices: ITAT Rules Interest Payment Made to China Development Bank (CDB) Exempt under Amended India- China DTAA [Read Order]")
Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]
The High Court of Delhi has set aside the cancellation of the Goods and Services Tax ( GST ) registration of Subhana Fashion, holding that non-payment of dues for a period of three months is not a...
![Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-GST-Registration-Delhi-High-Court-GST-Registration-Cancellation-CGST-Act-Central-Goods-and-Services-Tax-Non-payment-dues-taxscan.jpg "Non-Payment of dues for 3 Months not Valid Ground u/s 29 of CGST Act: Delhi HC quashes GST Registration Cancellation [Read Order]")
Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that old/ second hand gold or diamond jewellery procured from individuals and later supplied back to the same person after...
![Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Authority-for-Advance-Ruling-AAR-AAR-West-Bengal-GST-Supply-of-Service-AAR-rules-5-GST-5-GST-TAXSCAN.jpg "Supply of Pre-Owned Gold/Diamond Jewellery to same person after Alteration is Supply of Service, attracts 5% GST: AAR [Read Order]")