![Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111233-calcutta-hc-cgst-charge-sheet-limited-grounds-superintendent-face-inquiry-cgst-superintendent-taxscan.webp "Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]")
Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent to Face Inquiry [Read Order]
The Calcutta High Court, in a recent case, has declined to interfere with a charge sheet issued under Rule 14 of the CCS (CCA) Rules, 1965, against...
![ITC Denial for Supplier’s GSTR-1 Default Iniquitous: Gauhati HC Reads Down S.16(2)(aa) CGST/AGST in Mcleod Russel Case to Safeguard Bona Fide Purchasers [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111345-gst-itc-input-tax-credit-taxscan.webp "ITC Denial for Supplier’s GSTR-1 Default Iniquitous: Gauhati HC Reads Down S.16(2)(aa) CGST/AGST in Mcleod Russel Case to Safeguard Bona Fide Purchasers [Read Order]")
![Charge Sheet Not Final Order: Calcutta HC Refuses to Quash, Directs CGST Superintendent to Face Departmental Enquiry [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111217-calcutta-hc-hc-order-cgst-charge-sheet-final-order-superintendent-departmental-enquiry-taxscan.webp "Charge Sheet Not Final Order: Calcutta HC Refuses to Quash, Directs CGST Superintendent to Face Departmental Enquiry [Read Order]")
![Electricity Regulatory Commissions are not Suppliers: Karnataka HC Quashes ₹13.42 Cr GST Demand on KERC [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_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]")
![Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109478-cenvat-credit-credit-account-taxscan.webp "Department Cannot Retain RCM Service Tax Without Authority of Law: CESTAT Allows Refund Claim u/s 142(3) [Read Order]")
Fraudulent GST ITC Matter Requires Factual Adjudication: Delhi HC Declines Writ, Relegates Matter to Appeal u/s 107 CGST Act [Read Order]
The Delhi High Court has declined to entertain a writ petition filed by the petitioner challenging a GST demand order, holding that fraudulent Input Tax Credit (ITC) cases require factual...
![Fraudulent GST ITC Matter Requires Factual Adjudication: Delhi HC Declines Writ, Relegates Matter to Appeal u/s 107 CGST Act [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2111000-fraudulent-gst-itc-requires-factual-adjudication-delhi-hc-declines-writ-relegates-matter-appeal-cgst-act-taxscan.webp "Fraudulent GST ITC Matter Requires Factual Adjudication: Delhi HC Declines Writ, Relegates Matter to Appeal u/s 107 CGST Act [Read Order]")
Typo in GST SCN Showing Wrong Year for Reply Deadline Not Enough to Invalidate Proceedings: Delhi HC [Read Order]
The Delhi High Court recently held that a mere typographical error in a Goods and Services Tax (GST) show cause notice (SCN), where the due date for filing a reply was incorrectly mentioned as 28...
![Typo in GST SCN Showing Wrong Year for Reply Deadline Not Enough to Invalidate Proceedings: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110313-971c4fad-2c90-4a93-a9e1-2e22757653be.webp "Typo in GST SCN Showing Wrong Year for Reply Deadline Not Enough to Invalidate Proceedings: Delhi HC [Read Order]")
Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]
The Karnataka High Court has set aside the rejection of a GST refund claim relating to export of services, holding that the authorities had misapplied Rule 89(2) of the CGST Rules, misconstrued the...
![Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109634-rejecting-gst-refund-claim-karnataka-hc-allows-refund-taxscan.webp "Non-Production of BRCs cannot be used for Rejecting GST Refund Claim when details available with Dept: Karnataka HC allows Refund [Read Order]")
Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]
The Delhi High Court in a recent case has held that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules, 2017 applies to all pending proceedings, including show cause...
![Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109279-delhi-hc-refund-restrictions-taxscan.webp "Omission of Rule 96(10) CGST Applies to All Pending Orders and Appeals: Delhi HC Quashes Exporters’ IGST Refund Restrictions [Read Order]")
GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]
The Calcutta High Court has held that unclaimed Input Tax Credit ( ITC ) under IGST ( Integrated Goods and Services Tax ) disclosed in GSTR-9 cannot be ignored merely because it was not claimed...
![GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109214-gstr-9-igst-itc-adjustment-deposite-non-claim-gstr-3b-culcutta-hc-taxscan.webp "GSTR-9 IGST ITC Eligible for Adjustment Despite Non-Claim in GSTR-3B: Calcutta HC Remands Matter [Read Order]")
Past GST Dues Extinguished on Sale of Corporate Debtor as Going Concern: Calcutta HC Quashes ₹4.28 Cr Demand [Read Order]
The Calcutta High Court has quashed a ₹4.28 crore Goods and Services Tax (GST) demand raised for the financial year 2019–20 against a corporate debtor (CD) sold in liquidation as a going concern,...
![Past GST Dues Extinguished on Sale of Corporate Debtor as Going Concern: Calcutta HC Quashes ₹4.28 Cr Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108753-corporate-debtor-calcutta-hc-taxscan.jfif "Past GST Dues Extinguished on Sale of Corporate Debtor as Going Concern: Calcutta HC Quashes ₹4.28 Cr Demand [Read Order]")
IGST Refund Denied u/r 96(10) without Considering Additional Evidence: SC Dismisses Revenue's SLP against Maxwell Engineering
The Supreme Court of India, dismissed the Special Leave Petition (SLP ) filed by the department against the Gujarat High Court’s order in the case concerning Integrated Goods and Services Tax (IGST)...
