Tax Judgments of High Courts Annual Case Digest 2023 [Part 6]
Court will not Deny Moment of Togetherness to Family and Son: Delhi HC allows PMLA Accused to Travel Abroad for Son’s Admission PARVIN JUNEJA vs...
![Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Payment-Electronic-Credit-Ledger-Patna-HC-GST-Appeal-Electronic-Credit-Ledger-instead-of-Electronic-Cash-Ledger.jpg "Payment of 10% Pre-Deposit from Electronic Credit Ledger instead of Electronic Cash Ledger: Patna HC holds GST Appeal Maintainable [Read Order]")
Customs Dept allows Manual OOC for Clearance of import consignments where duty not being reflected in ICES after payment
The Customs department, through the Public Notice No.29/2023 allowed manual Out of Charge (OOC) for clearance of import consignments where duty is not being reflected in ICES after payment -reg. ...
No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]
The Chhattisgarh Authority for Advance Ruling (AAR) ruled that no GST can be levied on washed/rejected Coal from washery on which Compensation Cess is paid and Input Tax Credit (ITC) not availed. ...
![No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/GST-rejected-Coal-Washery-Compensation-Cess-ITC-AAR-Authority-for-Advance-Ruling-Taxscan.jpg "No GST on Washed/rejected Coal from Washery on which Compensation Cess is paid and ITC not availed: AAR [Read Order]")
Electronic Cash Ledger Is Merely an 'E-Wallet': Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]
A division bench of the Jharkhand High Court has held that the electronic cash ledger (ECL) is merely an “e-wallet” and therefore, the liability to pay interest arises on delayed filing of GSTR-3B...
![Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Electronic-Cash-Ledger-Filing-of-Gstr-3b-Deposit-in-ECL-GSTR-3b-Ecl-Jharkhand-HC-taxscan.jpg "Electronic Cash Ledger Is Merely an E-Wallet: Deposit in ECL Prior to Filing of GSTR-3B would not Avoid Interest Liability u/s 50, rules Jharkhand HC [Read Order]")
Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]
While considering a petition challenging an endorsement by GST department rejecting the already sanctioned GST refund not released due to technical glitches on the GST portal, the Andhra Pradesh High...
![Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Non-Release-of-Sanctioned-Refund-ECL-Technical-Glitches-GST-Portal-Andhra-Pradesh-HC-Pay-Interest-Re-Consideration.jpeg "Non-Release of Sanctioned Refund in ECL due to Technical Glitches in GST Portal: Andhra Pradesh HC directs to Pay Interest after Re-Consideration [Read Order]")
Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]
A division bench of the Bombay High Court, while considering a bunch of petitions relating to the transition of ISL Credit to Electronic Cash Ledger (ECL) under the GST regime, held that the same can...
![Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/ISD-Credit-ECL-GST-Transitional-Credit-Window-Bombay-HC-taxscan.jpeg "Transition of ISD Credit to ECL under GST can be Availed during Re-Opening of Transitional Credit Window: Bombay HC issues Directions [Read Order]")
GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]
In a ruling delivered on Thursday, the Calcutta High Court has held that the action of the GST department recovering the tax demand from the electronic cash ledger before the expiry of statutory time...
![GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/GST-Recovery-Demand-Electronic-Cash-Ledger-Appeal-Violation-of-Law-Calcutta-HC-taxscan.jpeg "GST: Recovery of Demand from Electronic Cash Ledger before Expiry of Time to file Appeal is Clear Violation of Law, rules Calcutta HC [Read Order]")