![GST ITC Denied for Cable Manufacturer as AAR Cites ‘Own Use’ u/s 17(5)(d) [Read Order]](https://images.taxscan.in/h-upload/2025/08/11/500x300_2075503-cable-manufacturer-taxscan.webp "GST ITC Denied for Cable Manufacturer as AAR Cites ‘Own Use’ u/s 17(5)(d) [Read Order]")
GST ITC Denied for Cable Manufacturer as AAR Cites ‘Own Use’ u/s 17(5)(d) [Read Order]
The Gujarat Authority for Advance Ruling (AAR) has denied input tax credit (ITC) for GST paid on construction services related to its 152-meter...
![Attachment GST S. 83 Lapses Force after One Year, Cannot be Invoked to Challenge SARFAESI Proceedings: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/09/250x150_2074760-sarfaesi-madras-hc-taxscan.webp "Attachment GST S. 83 Lapses Force after One Year, Cannot be Invoked to Challenge SARFAESI Proceedings: Madras HC [Read Order]")
![Individual alleges GST Demand Illegal Due to Turnover Below ₹20 Lakh: Patna HC Directs to take Appellate Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/250x150_2073984-gst-demand-taxscan-1.webp "Individual alleges GST Demand Illegal Due to Turnover Below ₹20 Lakh: Patna HC Directs to take Appellate Remedy [Read Order]")
![AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2) [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/250x150_2073613-gst-itc-refund-taxscan.webp "AAR Rejects GST ITC Refund Clarification Application citing Jurisdictional Restrictions u/s 97(2) [Read Order]")
![BACL Not eligible for ITC on electricity consumed for township maintenance prior to 5-7-2022: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/08/06/250x150_2073479-bacl-itc-taxscan.webp "BACL Not eligible for ITC on electricity consumed for township maintenance prior to 5-7-2022: Chhattisgarh HC [Read Order]")
Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]
The Tamil Nadu Authority for Advance Ruling (AAR) analyzed the applicability of the time limit under Section 16(4) of the Central Goods and Services Tax (CGST) Act, 2017, on the input tax credit...
![Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/01/500x300_2071956-2067282-delhi-hc-refuses-writ-petition-itc-denial-non-service-scn-directs-petitioner-avail-appellate-taxscan-1.webp "Time Limit for Availing ITC on Differential IGST Begins from Date of Re-assessment and not Initial Date of Bill of Entry: AAR [Read Order]")
Delhi HC Clarifies Adjournment Rule Under GST in Tata Play Case: Maximum 3 Adjournments Allowed But Not Mandatory [Read Order]
In a recent ruling, the Delhi High Court held that under the GST Act, allowing three adjournments during adjudication proceedings is permissible, but not mandatory. The court was hearing a writ...
![Delhi HC Clarifies Adjournment Rule Under GST in Tata Play Case: Maximum 3 Adjournments Allowed But Not Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/08/02/500x300_2072222-adjournment-tata-play-taxscan.webp "Delhi HC Clarifies Adjournment Rule Under GST in Tata Play Case: Maximum 3 Adjournments Allowed But Not Mandatory [Read Order]")
GST Appeal Filed After 6 Months of Cancellation Order: Patna HC Refuses to Condone Delay as No Procedural Error Found [Read Order]
In a recent ruling, the Patna High Court refused to condone the delay in filing an appeal against a GST registration cancellation order that was challenged more than six months after it was passed,...
![GST Appeal Filed After 6 Months of Cancellation Order: Patna HC Refuses to Condone Delay as No Procedural Error Found [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070333-condonation-delay-cestat-service-tax-refund-taxscan.webp "GST Appeal Filed After 6 Months of Cancellation Order: Patna HC Refuses to Condone Delay as No Procedural Error Found [Read Order]")
Punjab & Haryana HC Grants Bail in ₹48.79 Crore GST Fraud Case as Accused Spent Over 6 Months in Custody [Read Order]
In a recent ruling, the Punjab and Haryana High Court granted regular bail to a man accused in a Rs. 48.79 crore GST fraud case, stating that he had already spent over six months in custody and...
![Punjab & Haryana HC Grants Bail in ₹48.79 Crore GST Fraud Case as Accused Spent Over 6 Months in Custody [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070325-gst-fraud-case-taxscan.webp "Punjab & Haryana HC Grants Bail in ₹48.79 Crore GST Fraud Case as Accused Spent Over 6 Months in Custody [Read Order]")
No Advance Ruling on Decided Matters: AAR Dismisses Application by Karnataka State Nursing Council [Read Order]
In a recent decision, the Karnataka Authority for Advance Ruling ( KAAR ) ruled that the issue already adjudicated shall not be raised again before the authority. The applicant, a non-profit...
![No Advance Ruling on Decided Matters: AAR Dismisses Application by Karnataka State Nursing Council [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070277-karnataka-state-nursing-council-taxscan.webp "No Advance Ruling on Decided Matters: AAR Dismisses Application by Karnataka State Nursing Council [Read Order]")
Recipient of Works Contract Services Not Eligible to Seek Advance Ruling u/s 97 of CGST Act: AAR Rejects Application [Read Order]
The Karnataka Authority for Advance Ruling (KAAR) has rejected an application for the advance ruling holding that a recipient of works contract services is not eligible to seek an advance ruling...
![Recipient of Works Contract Services Not Eligible to Seek Advance Ruling u/s 97 of CGST Act: AAR Rejects Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070251-construction-services-construction-services-under-collaboration-agreements-works-contract-taxscan.webp "Recipient of Works Contract Services Not Eligible to Seek Advance Ruling u/s 97 of CGST Act: AAR Rejects Application [Read Order]")
GST dept can Issue Two Separate Notices u/s 73 and 74 for Selfsame Period when Basis are Different: Calcutta HC [Read Order]
In an important ruling, the Calcutta High Court has held that the GST ( Goods and Services Tax ) authorities are permitted to issue separate notices under Sections 73 and 74 of the CGST/WBGST Act...
![GST dept can Issue Two Separate Notices u/s 73 and 74 for Selfsame Period when Basis are Different: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069972-calcutta-hc-taxscan.webp "GST dept can Issue Two Separate Notices u/s 73 and 74 for Selfsame Period when Basis are Different: Calcutta HC [Read Order]")