![Builder Required to Pass on GST ITC Benefits to Homebuyers: GSTAT Directs Buyer-Wise Refund of ₹1 Cr Profiteered Amount [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/500x300_2122009-builder-required-pass-gst-itc-benefits-homebuyers-gstat-directs.webp "Builder Required to Pass on GST ITC Benefits to Homebuyers: GSTAT Directs Buyer-Wise Refund of ₹1 Cr Profiteered Amount [Read Order]")
Builder Required to Pass on GST ITC Benefits to Homebuyers: GSTAT Directs Buyer-Wise Refund of ₹1 Cr Profiteered Amount [Read Order]
The Principal Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at Delhi directed a residential property construction company to pass on...
![Online Notice Rejecting GST TRAN-1 for ITC on Excise Duty challenged only after 2 Years: Kerala HC upholds Validity of SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/250x150_2121676-online-notice-rejecting-gst-tran-1-for-itc-on-excise-duty-challenged-only-after-2-years-kerala-hc-upholds-validity-of-scn-taxscan.webp "Online Notice Rejecting GST TRAN-1 for ITC on Excise Duty challenged only after 2 Years: Kerala HC upholds Validity of SCN [Read Order]")
![GST Dept. cannot Bypass Penal Provisions under Act to Prosecute under IPC: MP HC grants Anticipatory Bail in Fraud ITC Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/250x150_2121459-gst-dept-bypass-penal-provisions-under-act-prosecute-under-ipc-mp-hc-grants-anticipatory-bail-fraud-itc-case-taxscan.webp "GST Dept. cannot Bypass Penal Provisions under Act to Prosecute under IPC: MP HC grants Anticipatory Bail in Fraud ITC Case [Read Order]")
GST ITC for FY 2017-21Invoices can be Availed till Nov 30, 2021 If Return Filed: Jharkhand HC Orders Reconsideration in Light of S. 16(5) [Read Order]
In a recent ruling, the Jharkhand High Court ordered reconsideration of an input tax credit dispute after taking into account the subsequent insertion of Section 16(5) of the Central Goods and...
![GST ITC for FY 2017-21Invoices can be Availed till Nov 30, 2021 If Return Filed: Jharkhand HC Orders Reconsideration in Light of S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121322-gst-itc-fy-invoices-return-filed-jharkhand-hc-orders-reconsideration-taxscan.webp "GST ITC for FY 2017-21Invoices can be Availed till Nov 30, 2021 If Return Filed: Jharkhand HC Orders Reconsideration in Light of S. 16(5) [Read Order]")
GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]
In an important ruling, the Madurai Bench of the Madras High Court allowed the merger of old and new GSTIN ( Goods and Services Tax Identification number ) for the ITC ( Input Tax Credit) ...
![GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]](https://images.taxscan.in/h-upload/2026/01/22/500x300_2121309-gst-notices-for-old-cancelled-gstin-served-only-via-portal-madras-hc.webp "GST Notices for Old-Cancelled GSTIN Served Only via Portal: Madras HC allows Merger of Old & New GSTIN for ITC Utilisation [Read Order]")
No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]
‘Section 171 of the CGST Act, 2017 applies only in cases involving reduction in tax rate or increase in ITC, particularly in projects spanning pre-GST and post- GST periods’ ruled the GST Appellate...
![No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120879-comparative-itc-benefit-available-project-commenced-wholly-post-gst-period-s-171-triggered-gstat-taxscan.webp "No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]")
Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]
The Kerala High Court has set aside the denial of Input Tax Credit (ITC ) under Goods and Services Tax ( GST ) for Financial Year 2019-20 by invoking Section 16(4). The court directed the department...
![Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120710-kerala-hc-sets-aside-gst-itc-denial-for-fy-2019-20-us-164-directs-to-pass-fresh-orders-in-as-per-s-165-taxscan.webp "Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]")
