Relief to Console Shipping Services India: Delhi HC allows Demand of Interest [Read Order]
A two judge bench of the Delhi High Court allowed the demand of interest on the delayed carry forward of CENVAT credit towards assessee by Revenue....
![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]")
![No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Ascertainment-of-Liability-Liability-Non-Issuance-of-Notice-Delhi-High-Court-GST-Departments-Refund-TAXSCAN.jpg "No Ascertainment of Liability and Non-Issuance of Notice: Delhi HC directs GST Dept to Refund Rs 23 Lakhs [Read Order]")
![Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Blocking-Electronic-Credit-Electronic-Credit-Blocking-Electronic-Credit-Ledger-Electronic-Credit-Ledger-Opportunity-taxscan.jpg "Blocking Electronic Credit Ledger without granting Opportunity of Hearing: Kerala HC directs Re-adjudication [Read Order]")
Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]
The Bombay High Court has held that payment towards output tax can be made by utilisation of the amount available in the Electronic Credit Ledger (ECL) of a registered person. Oasis Realty, the...
![Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Payment-Towards-Output-Tax-Output-Tax-ECL-Bombay-High-Court-Amount-Available-Taxscan.jpg "Payment Towards Output Tax Can be Made by Utilisation of Amount Available in ECL of a Registered Person: Bombay HC [Read Order]")
![Pre-deposit under GST Appeal can be made through ECL: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Pre-deposit-under-GST-Appeal-GST-Appeal-Pre-deposit-GST-Appeal-GST-Appeal-can-be-made-through-ECL-ECL-Electronic-Credit-Ledger-Orissa-High-Court-Taxscan.jpg "Pre-deposit under GST Appeal can be made through ECL: Orissa HC [Read Order]")
Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]
The High Court of Allahabad has held that the assessee could not make any illegal adjustment by use of the Form GSTR-3B of the transferor if the relevant form is not available in the Goods and...
![Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Form-on-GST-Portal-Illegal-Adjustment-by-Assessee-Allahabad-Highcourt-GST-Portal-taxscan.jpg "Non-Availability of Relevant Form on GST Portal Not a Ground to Make Illegal Adjustment by Assessee: Allahabad HC [Read Order]")
AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]
The Authority for Advance Ruling (AAR), Chhattisgarh has held that the unutilised balance of Input Tax Credit (ITC) lying in the Electronic Credit Ledger (E-Credit Ledger) can be transferred on the...
![AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AAR-Merger-process-Transfer-of-Unutilised-ITC-ITC-Electronic-Credit-Ledger-GSTINs-PAN-taxscan.jpg "AAR Mandates Merger process for Transfer of Unutilised ITC in Electronic Credit Ledger across distinct GSTINs with same PAN, Disallows transfer in absence of Merger [Read Order]")
CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]
In accordance with Section 51A(4) of the Customs Act of 1962, the Central Board of Indirect Taxes and Customs (CBIC) announced the extension of the deadline for the listed items to be exempt from...
![CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/04/CBIC-Exemption-CBIC-Extends-Exemption-from-Deposits-in-ECL-Deposits-ECL-Specified-Goods-Customs-Act-CBIC-Extends-Exemption-Taxscan.jpg "CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]")
Orissa HC approves Pre-Deposit of admitted Tax Amount Debited through Electronic Credit Ledger [Read Order]
In a recent decision the Orissa High Court approves the pre-deposit of admitted tax amount debited through Electronic Credit Ledger (ECL). The petitioner in the present matter is Ranjan Naik. The...
![Orissa HC approves Pre-Deposit of admitted Tax Amount Debited through Electronic Credit Ledger [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Orissa-High-Court-Pre-Deposit-Tax-Amount-Debited-Tax-Amount-Electronic-Credit-Ledger-Taxscan.jpg "Orissa HC approves Pre-Deposit of admitted Tax Amount Debited through Electronic Credit Ledger [Read Order]")