![Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/500x300_2119922-gst-section-74-taxscan.webp "Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]")
Can Bureau of Investigation Officer Conduct Search and Pass Order u/s 74 of GST? Calcutta HC to Decide [Read Order]
The Calcutta High Court has taken up the question of whether an officer of the Bureau of Investigation has jurisdiction to conduct search...
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116484-technical-glitches-gst-portal-taxscan-1.webp "Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]")
![GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]](https://images.taxscan.in/h-upload/2025/12/17/250x150_2112731-delhi-hc-gst-portal-blocking-tran1-filing-ecl-defeat-transitional-itc-claim-taxscan.webp "GST Portal Glitches Blocking TRAN‑1 Filing cannot Defeat Transitional ITC Claim: Delhi HC Orders ₹99 Lakh Credit to be Reflected in ECL [Read Order]")
![Recovery of GST Demand from ECRL Valid u/s 79(1)(a) when assessee Fails to Pay Demand Within Time: Chhattisgarh HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/250x150_2095342-gst-demand-pay-demand-chhattisgarh-hc-taxscan.webp "Recovery of GST Demand from ECRL Valid u/s 79(1)(a) when assessee Fails to Pay Demand Within Time: Chhattisgarh HC [Read Order]")
![ITC in ECRL Blockage Beyond One Year Not Permissible: Punjab & Haryana HC Orders Decision on Unblocking ITC Within One Week [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095025-input-tax-credit-taxscan.webp "ITC in ECRL Blockage Beyond One Year Not Permissible: Punjab & Haryana HC Orders Decision on Unblocking ITC Within One Week [Read Order]")
Supreme Court Dismisses SLP Against GST Order Quashing action of Negative Blocking on ECL [Read Order]
The Supreme Court in a recent case dismissed the Special Leave Petition(SLP) against the GST ( Goods and Services Tax ) order quashing action of negative blocking on Electronic Credit Ledger [‘ECL’]....
![Supreme Court Dismisses SLP Against GST Order Quashing action of Negative Blocking on ECL [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2073814-supreme-court-supreme-court-dismisses-slp-taxscan.webp "Supreme Court Dismisses SLP Against GST Order Quashing action of Negative Blocking on ECL [Read Order]")
Supreme Court rejects Revenue’s plea against Delhi HC’s reversal of ECrL “negative blocking” order under Rule 86A [Read Judgement]
The Supreme Court has dismissed the Directorate General of GST Intelligence’s (DGGI) Special Leave Petition (SLP) seeking a review of the Delhi High Court’s judgment that quashed a “negative...
![Supreme Court rejects Revenue’s plea against Delhi HC’s reversal of ECrL “negative blocking” order under Rule 86A [Read Judgement]](https://images.taxscan.in/h-upload/2025/06/26/500x300_2054705-supreme-court-supreme-court-rejects-revenues-revenues-plea-against-delhi-hcs-taxsacn.webp "Supreme Court rejects Revenue’s plea against Delhi HC’s reversal of ECrL “negative blocking” order under Rule 86A [Read Judgement]")
GSTN Updates Refund Process for Recipients of Deemed Export: Changes to Calculation Formats, ITC Allocation and Filing Requisites
The Goods and Services Tax Network (GSTN) has announced a series of updates and structural changes to the refund filing process for taxpayers claiming refunds under the category “Refund by Recipient...
Validity of GST Pre-Deposit made from ECRL: Allahabad HC remands Matter to Commissioner of Appeals [Read Order]
In a recent ruling, the Allahabad High Court has quashed an order passed by the Commissioner (Appeals) under the Goods and Services Tax ( GST ) Act, dismissing an appeal on the ground of...
![Validity of GST Pre-Deposit made from ECRL: Allahabad HC remands Matter to Commissioner of Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Validity-GST-Pre-Deposit-ECRL-Allahabad-HC-Commissioner-of-Appeals-taxscan.jpg "Validity of GST Pre-Deposit made from ECRL: Allahabad HC remands Matter to Commissioner of Appeals [Read Order]")
GST Interest & Penalty Not Applicable on Reversed ITC Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order]
The Madras High Court, in its recent ruling, favoured in favour of petitioner, ruling that the interest and penalty should not be imposed on the reversed input tax credit ( ITC ) under GST (Goods and...
![GST Interest & Penalty Not Applicable on Reversed ITC Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/REVERSED-ITC-GST-Interest-Penalty-TAXSCAN.jpg "GST Interest & Penalty Not Applicable on Reversed ITC Never Availed or Utilised from Date of Claim of ITC in ECRL: Madras HC [Read Order]")
GST Rule 86B Explained: Utilise 99% ITC for Output Tax Liability Discharge, at least 1% Must Be Paid in Cash
The Goods and Services Tax ( GST ) Rule 86B, introduced by the Central Board of Indirect Taxes and Customs ( CBIC ) through notification number 94/2020 on December 22, 2020, became effective from...
