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Section 54 of the CGST...

GST Authorities Must Give Full 15-Day Period to File Reply as u/R 93(2): Calcutta HC Invalidates [Read Order]

The Calcutta High Court ruled that the GST ( Goods and Services Tax ) authorities must grant taxpayers the complete statutory period of 15 days to...

After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance:...

How is the IGST refund amount calculated by GST officer with respect to Export of goods

Deemed Exports Refund: Recipient vs Supplier Route and Undertakings That Decide Eligibility

GST ITC Utilisation Up to 90% is Not a Bar to Refund: Delhi HC Directs Dept to Pay Refund of Rs....

IGST Refund Pleas Dismissed: Madras HC holds Debit from ECRL is Mandatory Requirement while Filing Refund Application [Read Order]

The Madras High Court has dismissed a batch of writ petitions challenging rejection of their IGST ( Integrated Goods and Services Tax ) refund observing that debit from Electronic Credit Ledger...

Delhi HC directs Processing of ₹14.10 Lakh GST ITC Refund under Inverted Tax Structure within Three Weeks with Interest [Read Order]

The High Court of Delhi, directed the Department to process a Goods and Services Tax (GST) refund of ₹14.10 lakh claimed by the petitioner under the inverted tax structure and credit the amount...

Supreme Court Upholds Andhra Pradesh HC Order set aside GST Refund Rejection Order [Read Judgement]

The Supreme Court upheld the Andhra Pradesh High Court’s order quashing the Goods and Services Tax (GST) refund rejection order. The Special Leave Petition (SLP) was filed against the said order,...

‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]

The Sikkim High Court allowed a refund of Rs. 4.37 crores of unutilised ITC on business closure, noting that there is no prohibition under the CGST Act, 2016. The petitioner is engaged in the...

Win for Ford India: Supreme Court Allows Transitional Credit Even If Not Reflected in Electronic Credit Ledger on Refund Date [Read Judgement]

In a recent ruling, the Supreme Court upheld Ford India’s right to claim GST refunds using transitional credit, even if the credit was not reflected in the electronic credit ledger on the refund...

GST Refund Application cannot be Rejected citing Limitation when Deficiences Cured by Subsequent Filing: Kerala HC [Read Order]

The Kerala High Court viewed that the rejection of the application for refund filed by the petitioner by communication on the ground that the second application filed by the petitioner was beyond the...

CBIC issues Additional IGST Refund Processing Mechanism for Post-Export Price Revisions [Read Circular]

The Central Board of Indirect Taxes and Customs ( CBIC ) has released Circular No. 226/20/2024-GST, establishing a detailed mechanism for the refund of additional Integrated Goods and Services Tax (...