ITC
ITC, Input Tax Credit,ITC rules, ITC GST
![IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111698-igst-refund-exports-denied-ground-alleged-excess-itc-prior-fy-without-scn-delhi-hc-taxscan.webp "IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]")
IGST Refund on Exports cannot be denied on Ground of Alleged Excess ITC of Prior FY Without SCN: Delhi HC [Read Order]
In a recent ruling, the Delhi High Court held that refund of IGST on exports cannot be withheld merely on the ground of alleged excess availment of ...
![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]")
![Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/250x150_2110590-complete-appellate-route-taxscan.webp "Claim of ‘Lack of Speedy Remedy’ Not Enough to Invoke Article 226 when Statute Provides Complete Appellate Route: Orissa HC [Read Order]")
![ITC Cannot Be Denied Merely Because Supplier’s Registration Got Cancelled Subsequently: Allahabad HC Sets Aside GST ITC Reversal [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110393-itc-taxscan.jfif "ITC Cannot Be Denied Merely Because Supplier’s Registration Got Cancelled Subsequently: Allahabad HC Sets Aside GST ITC Reversal [Read Order]")
Delhi HC will decide Constitutional Validity of CBIC’s 2020 GST Notification Amending Rule 142(1A): Here’s the Legal Context
The Delhi High Court will examine the constitutional validity of the Central Board of Indirect Taxes and Customs ( CBIC )’s 2020 Notification, which amended Rule 142(1A) of the GST ( Goods and...
VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]
In a recent recent, the Allahabad High Court has held that refund of unutilised Input Tax Credit ( ITC ) accumulated under the repealed UP VAT Act cannot be claimed after the introduction of GST (...
![VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109182-allahabad-high-court-capital-goods-taxscan.webp "VAT ITC Refund Cannot Be Claimed without TRAN-1 Post-GST: Allahabad HC Holds Refund on Capital Goods [Read Order]")
Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]
The Calcutta High Court, in a recent case, has set aside an appellate order under Section 107 of the CentralGoods and Services Tax (WBGST/CGST) Act, 2017, finding that the Appellate Authority...
![Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]](https://images.taxscan.in/h-upload/2025/12/01/500x300_2109333-calcutta-hc-itc-claim-taxscan.webp "Failure to Consider ITC Claimed in GSTR‑9 and Written Representation: Calcutta HC Sets Aside Order and Remands [Read Order]")
![GST Cancellation without reason is Economic Death and Unlawful: Allahabad HC [Read Order]](https://images.taxscan.in/h-upload/2025/11/28/500x300_2108536-gst-cancelleation-economic-death-unlawful-allahabad-hc-taxscan.webp "GST Cancellation without reason is Economic Death and Unlawful: Allahabad HC [Read Order]")
Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC Difference Matter [Read Order]
In a recent case, the Punjab & Haryana High Court held that since the taxpayer had not filed a reply, it refused to hear a writ against a GST ( Goods and Services Tax ) show-cause notice...
![Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC Difference Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108294-delhi-hc-directs-respect-scn-itc-claim-taxscan.webp "Taxpayer Files Writ without Submitting GST Reply: P&H HC Directs to File Response to SCN in ITC Difference Matter [Read Order]")
Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]
The High Court of Karnataka quashed an order blocking the electronic credit ledger (ECL) of the petitioner, a Hubballi‑based firm, under Rule 86A of the Central Goods and Services Tax ...
![Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108377-madras-high-court-itc-gstdecrl-taxscan.webp "Blocking ITC Without Independent “Reasons to Believe” Violates Rule 86A of KGST Rules: Karnataka HC Quashes ECL Freeze [Read Order]")
![GST Annual Return: Checklist for GST Review [Read Checklist PDF]](https://images.taxscan.in/h-upload/2025/11/27/500x300_2108384-gst-annual-return-gst-review-taxscan.webp "GST Annual Return: Checklist for GST Review [Read Checklist PDF]")