![Understanding GST ITC Mismatch During Conversion from Composition Dealer to Regular Dealer [Find Draft Reply Here]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076648-gst-itc.webp "Understanding GST ITC Mismatch During Conversion from Composition Dealer to Regular Dealer [Find Draft Reply Here]")
Understanding GST ITC Mismatch During Conversion from Composition Dealer to Regular Dealer [Find Draft Reply Here]
Under the Goods and Services Tax (GST) framework, taxpayers registered under the Composition Scheme often find it necessary to migrate to the...
![GST Demand out of disallowance of ITC: Orissa HC Dismisses Petition on Alternative Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/08/03/250x150_2072659-gst-demand-disallowance-itc-orissa-hc-petition-taxscan.webp "GST Demand out of disallowance of ITC: Orissa HC Dismisses Petition on Alternative Remedy [Read Order]")
![GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any [Read Order]](https://images.taxscan.in/h-upload/2025/08/03/250x150_2072612-gst-demand-drc-01d-payment-of-dues-madras-hc-taxscan.webp "GST Demand in DRC-01D Persists Despite Payment of Dues: Madras HC directs to Appropriate Amount and Refund Excess, If Any [Read Order]")
![GST Act Does Not Permit Duplicate Proceedings: Madras HC Permits to Include Differential Amount in Original Proceedings if Provision Allows [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071383-gst-act-gst-act-does-not-permit-duplicate-proceedings-duplicate-proceedings-taxscan.webp "GST Act Does Not Permit Duplicate Proceedings: Madras HC Permits to Include Differential Amount in Original Proceedings if Provision Allows [Read Order]")
![Secondment arrangement does not give rise to any tax liability: Karnataka HC sets aside IGST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/250x150_2068960-igst-demand-2.webp "Secondment arrangement does not give rise to any tax liability: Karnataka HC sets aside IGST Demand [Read Order]")
Auto Populated Liabilities in table 3.2 of hard-locked GSTR-3B to be re-introduced on GST portal from July 2025 tax period: GSTN
The Goods and Services Tax Network (GSTN) has notified taxpayers of a key change impacting the filing process for the GSTR-3B return. Commencing from the July 2025 tax period, Table 3.2 of ...
Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for Appellate Readjudication [Read Order]
The Calcutta HighCourt recently remanded a case, observing that whether the appellant had rightfully reversed Goods and Services Tax (GST) Input Tax Credit (ITC) that had been wrongfully availed by...
![Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for Appellate Readjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064328-gst-itc-calcutta-high-court-taxscan.webp "Factual Dispute Whether Appellant Reversed Wrongfully Availed GST ITC: Calcutta HC remands for Appellate Readjudication [Read Order]")
GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]
The Madras High Court has quashed the input tax credit ( ITC ) reversal order passed against a sole proprietor directing the GST ( Goods and Services Tax ) to issue refunds if any amount is...
![GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]](https://images.taxscan.in/h-upload/2025/07/14/500x300_2063746-madras-high-court-gst-itc-business-proprietor-taxscan.webp "GST ITC Reversal: Madras High Court Applies Section 16(5) Relief, Orders Refund to Business Proprietor [Read Order]")
GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]
In a recent decision, the Orissa High Court set aside an order rejecting the application for revoking the cancellation of the Goods and Services Tax (GST) registration of a taxpayer who defaulted...
![GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/500x300_2062876-gst-registration-cancelled-gstr-3b-filing-orissa-hc-revocation-application-taxscan.webp "GST Registration Cancelled Due to 6-Month Default in GSTR-3B Filing: Orissa HC Quashes Rejection of Revocation Application [Read Order]")
Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]
In a recent order, the Calcutta High Court emphasized the importance of the assessing authorities to follow the formulae prescribed under Rules 42 and 43 of the CGST Rules for the computation and...
![Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/01/500x300_2057617-delhi-high-court-gst-itc-input-tax-credit-taxscan.webp "Proper Officer Should follow Formulae u/r 42 and 43 to Compute Utilization of GST ITC and Reversal Thereof: Calcutta HC [Read Order]")
