![GST ITC Cannot Be Denied If FY 2019-20 Return Filed Before 30 Nov 2021: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/02/05/500x300_2123854-gst-itc-cannot-be-denied-fy-2019-20-return-filed-taxscan.webp "GST ITC Cannot Be Denied If FY 2019-20 Return Filed Before 30 Nov 2021: Kerala HC [Read Order]")
GST ITC Cannot Be Denied If FY 2019-20 Return Filed Before 30 Nov 2021: Kerala HC [Read Order]
In a recent ruling, the Kerala High Court held that input tax credit relating to the financial year 2019-20 cannot be denied solely on the ground of...
![Orissa HC grants bail to accused in Rs. 85cr GST Fraud on Rs. 5L bond [Read Order]](https://images.taxscan.in/h-upload/2026/01/31/250x150_2122778-orissa-hc-grants-bail-accused-rs-85cr-gst-fraud-rs-5l-bond-taxscan.webp "Orissa HC grants bail to accused in Rs. 85cr GST Fraud on Rs. 5L bond [Read Order]")
![GSTAT Formally Constituted at Chennai, Members Assume Charge [Read Notification]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121223-gstat-formally-constituted-members-assume-charge-taxscan.webp "GSTAT Formally Constituted at Chennai, Members Assume Charge [Read Notification]")
![Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121204-is-corporate-guarantee-given-parent-company-subsidiaries-taxscan.webp "Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]")
Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]
The West Bengal Authority for Advance Ruling (AAR) recently ruled that the reimbursement paid by an Indian company to a foreign patent attorney for filing patents outside of India constitutes a...
![Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/500x300_2116881-international-patent-foreign-attorney-supply-of-service-patent-filing-filing-international-patent-patent-filing-services-taxscan.webp "Filing International Patent through Foreign Attorney is Supply of Service: AAR affirms GST liability for Reimbursement through RCM [Read Order]")
₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]
The Rajasthan High Court, Jaipur Bench, has refused to grant bail to two accused alleged to have played a key role in large-scale GST ( Goods and Services Tax ) evasion of nearly ₹95 crore...
![₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113904-gst-evasion-online-gaming-transactions-rajasthan-hc-rejects-bail-payment-aggregator-facilitators-taxscan.webp "₹95 Crore GST Evasion via Online Gaming Transactions: Rajasthan HC Rejects Bail to Payment Aggregator Facilitators [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part V]](https://images.taxscan.in/h-upload/2025/12/18/500x300_2112986-annual-tax-corporate-law-digest-2025-complete-supreme-court-part-5-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part V]")
Orissa HC Directs GSTAT Route: Writ Against GST Appeal Order Disposed With Mandatory Deposit Condition u/s. 112(8)
The Cuttack Bench of Orissa High Court disposed of a writ petition challenging an appellate order passed under the Goods and Services Tax (GST) enactments, directing that the proper statutory...
GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]
The Kerala High Court in a recent case has ruled that the statutory timeline introduced under Section 16(5) of the CentralGoods and Services Tax Act (CGST) overrides the earlier time restriction...
![GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/500x300_2112776-gst-return-filing-timeline-time-bar-lose-significance-kerala-hc-orders-reconsideration-itc-claim-taxscan.webp "GST Return Filing u/s 16(5) Timeline Makes S 16(4) Time Bar Lose Significance: Kerala HC Orders Reconsideration of ITC Claim [Read Order]")
‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Delhi, held that a mismatch between ‘input’ and ‘input service’ entries in an ST-3 Return is a clerical error and cannot defeat a...
![‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111349-input-input-service-mismatch-st-3-return-harmless-error-cestat-cenvat-refund-taxscan.webp "‘Input’ vs ‘Input Service’ Mismatch in ST-3 Return a Harmless Error: CESTAT Allows Cenvat Credit Refund u/s. 142(9)(b) [Read Order]")
Electricity Regulatory Commissions are not Suppliers: Karnataka HC Quashes ₹13.42 Cr GST Demand on KERC [Read Order]
The Karnataka High Court has set aside a Goods and Services Tax ( GST ) demand of ₹13.42 crore raised against the Karnataka Electricity Regulatory Commission (KERC), holding that electricity...
![Electricity Regulatory Commissions are not Suppliers: Karnataka HC Quashes ₹13.42 Cr GST Demand on KERC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110956-electricity-regulatory-commissions-suppliers-karnataka-hc-quashes-gst-demand-kerc-taxscan.webp "Electricity Regulatory Commissions are not Suppliers: Karnataka HC Quashes ₹13.42 Cr GST Demand on KERC [Read Order]")