![GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-refund-Taxscan.jpg "GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]")
GST Refund Cannot Be Credited to Electronic Credit Ledger of Defunct Business with Cancelled Registration: Calcutta HC [Read Order]
A significant ruling was recently passed by the Calcutta High Court, directing the Revenue to reconsider its earlier decision which sanctioned a...
![Issue on Service Tax Leviability: Orissa HC sets GST Order passed without Recording Reason for Conclusion [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/service-tax-Leviability.jpg "Issue on Service Tax Leviability: Orissa HC sets GST Order passed without Recording Reason for Conclusion [Read Order]")
![GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/GST-Portal-Madras-High-Court-Accountant-who-failed-to-inform-Proceedings-taxscan.jpg "GST Portal Credentials only Known to Accountant who failed to inform Proceedings: Madras HC Directs Challenge to Ex-Parte Order Before Appellate Authority [Read Order]")
![No Penalty u/s 271(1)(c) for Voluntarily Disclosed Bona Fide Mistake by Taxpayer: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Chhattisgarh-HC-Penalty-TAXSCAN.jpg "No Penalty u/s 271(1)(c) for Voluntarily Disclosed Bona Fide Mistake by Taxpayer: Chhattisgarh HC [Read Order]")
![GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Appellate-Authority.jpg "GST Appellate Authority Must Pass Order on Merits Even of Non Appearance: Kerala HC [Read Order]")
GST Dept Cannot Withhold Refund Permitted by Appellate Authority in absence of Contrary Decision: Delhi HC directs to Process Refund with Interest [Read Order]
In a recent ruling, the Delhi High Court has ruled that the GST ( Goods and Services Tax ) department cannot withhold the refund permitted by the appellate authority as no review order has been...
![GST Dept Cannot Withhold Refund Permitted by Appellate Authority in absence of Contrary Decision: Delhi HC directs to Process Refund with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/GST-Refund-Refund-with-Interest-GST-Dept-taxscan.jpg "GST Dept Cannot Withhold Refund Permitted by Appellate Authority in absence of Contrary Decision: Delhi HC directs to Process Refund with Interest [Read Order]")
Kerala HC dismisses Writ Petition Challenging Kerala Tax Luxuries Act on Availability of Statutory Remedy [Read Order]
In a recent case, the Kerala High Court dismissed the writ petition challenging Kerala Tax Luxuries Act, 1976 on availability of statutory remedy. Though the assessing officer was given the liberty...
Legal Opinion/Clarification from CPIO not Considered 'Information' u/s 2(f) of RTI Act: SEBI Appellate Authority [Read Order]
The Appellate Authority of Securities Exchange Board of India ( SEBI ) has ruled that the legal opinion or clarification from CPIO is not considered as ‘Information’ under Section 2(f) of the Right...
![Appellate Authority can Condone Delay upto 30 Days as per Finance Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Appellate-Authority-Condone-Delay-Authority-Finance-Act-CESTAT-30-Days-as-per-Finance-Act-taxscan.jpg "Appellate Authority can Condone Delay upto 30 Days as per Finance Act: CESTAT [Read Order]")
Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]
The Calcutta High Court considering that the petitioner is a small businessman and there is no lack of bona fide on the part of the petitioner, condoned the delay of 5 days in filing appeal under...
![Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Pre-deposit-Pre-deposit-Made-for-Appeal-Appeal-Calcutta-HC-Calcutta-HC-condones-Delay-in-Filing-GST-Appeal-GST-taxscan.jpg "Pre-deposit Made for Appeal Proves Bonafide Intention of Assessee:Â Calcutta HC condones 5 days Delay in Filing GST Appeal [Read Order]")
Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]
The Rajasthan Appellate Authority for Advance Ruling ( AAAR ) has clarified that the Margin Scheme as envisioned under Rule 35(5) of the Central Goods and Services Tax ( CGST ) Rules, 2017 shall be...
![Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-GST-Rules-Goods-and-Services-Tax-Metal-scrap-sales-tax-used-Metal-scrap-GST-TAXSCAN.jpg "Sale of used Lead Acid Batteries, Plastic Waste and Metal Scrap not Bound by Margin Scheme u/r 32(5) CGST Rules: AAAR [Read Order]")
Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]
The Kerala High Court has held that disallowance of expense under section 37(1) of the Income Tax Act, 1961 is valid in the absence of contrary evidence to the purchase of paddy from unregistered...
![Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Kerala-High-Court-Disallowance-Disallowance-of-Expense-Paddy-Taxscan.jpg "Disallowance of Expense u/s 37(1) of Income Tax Act is Valid in absence to Contrary Evidence to Purchase of Paddy from Unregistered Farmers: Kerala HC [Read Order]")