![Alleged Availment of Fake Credit by Supplier not a Valid Ground to Reject GST ITC Refund Claims: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Fake-Credit-Supplier-Reject-GST-ITC-Refund-Claims-GST-GST-ITC-Refund-ITC-Refund-Refund-Claims-Delhi-High-Court-Taxscan.jpg "Alleged Availment of Fake Credit by Supplier not a Valid Ground to Reject GST ITC Refund Claims: Delhi HC [Read Order]")
Alleged Availment of Fake Credit by Supplier not a Valid Ground to Reject GST ITC Refund Claims: Delhi HC [Read Order]
The Delhi High Court has directed the revenue to refund the Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) claimed by the petitioner, Balaji...
![Non-Acknowledgment of Payment using Electronic Credit Ledger: Orissa HC directs Dept. to follow CBIC Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-Acknowledgment-of-Payment-Electronic-Credit-Ledger-Orissa-HC-CBIC-Circular-Taxscan.jpg "Non-Acknowledgment of Payment using Electronic Credit Ledger: Orissa HC directs Dept. to follow CBIC Circular [Read Order]")
![Dept Cannot Dent Migration of TDS deducted u/s 44 of JVAT Act: Jharkhand HC Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Dept-Income-Tax-Dept-Income-Tax-Department-Migration-of-TDS-JVAT-Act-Jharkhand-Highcourt-Demand-taxscan.jpg "Dept Cannot Dent Migration of TDS deducted u/s 44 of JVAT Act: Jharkhand HC Quashes Demand [Read Order]")
![Non-issuance of SCN on refund of amount debited from E-Credit and Cash Ledger: Jharkhand HC quashes Summary Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Non-issuance-Non-issuance-of-SCN-SCN-refund-refund-of-amount-debited-E-Credit-and-Cash-Ledger-Jharkhand-High-Court-Summary-Order-Taxscan.jpg "Non-issuance of SCN on refund of amount debited from E-Credit and Cash Ledger: Jharkhand HC quashes Summary Order [Read Order]")
![Delhi Govt. issues Manner of Re-Credit in Electronic Credit Ledger [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/12/Delhi-State-Manner-of-Re-Credit-Electronic-Credit-Ledger-Taxscan.jpeg "Delhi Govt. issues Manner of Re-Credit in Electronic Credit Ledger [Read Circular]")
Relief to Nuvoco Vistas: Bombay HC allows to file GST TRAN-1 regard to distribution and eligibility of ISD Credit of Service Tax [Read Order]
The Bombay High Court allowed to file GST TRAN-1 regard to distribution and eligibility of ISD credit of Service Tax, and thereby granting relief to Nuvoco Vistas Corporation Ltd, the petitioner ...
![Relief to Nuvoco Vistas: Bombay HC allows to file GST TRAN-1 regard to distribution and eligibility of ISD Credit of Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Nuvoco-Vistas-Bombay-HC-GST-TRAN-1-ISD-Credit-of-Service-Tax-TAXSCAN.jpg "Relief to Nuvoco Vistas: Bombay HC allows to file GST TRAN-1 regard to distribution and eligibility of ISD Credit of Service Tax [Read Order]")
GST: Amount in Electronic Credit Ledger can be Utilized to Pay Pre-deposit, rules Bombay HC [Read Order]
A division bench of the Bombay High Court has held that the amount remaining in the Electronic Credit Ledger can be utilized to pay pre-deposit as per section 107(6) of the Maharashtra GST Act, 2017....
![GST: Amount in Electronic Credit Ledger can be Utilized to Pay Pre-deposit, rules Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/GST-Electronic-Credit-Ledger-Pre-deposit-Bombay-HC-taxscan.jpeg "GST: Amount in Electronic Credit Ledger can be Utilized to Pay Pre-deposit, rules Bombay HC [Read Order]")
Mandatory deposit u/s 35F can't be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]
The Allahabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the mandatory deposit under section 35F of the Central Excise Act, 1944 can’t be made of debit in an...
![Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/deposit-Electronic-Credit-Ledger-GST-CESTAT-taxscan.jpeg "Mandatory deposit u/s 35F cant be made of Debit in Electronic Credit Ledger under GST: CESTAT [Read Order]")
![CBIC prescribes Manner of Re-credit in Electronic Credit Ledger using FORM GST PMT-03A [Read Circular]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Re-credit-Electronic-Credit-Ledger-GST-PMT03A-taxscan.jpeg "CBIC prescribes Manner of Re-credit in Electronic Credit Ledger using FORM GST PMT-03A [Read Circular]")
GST: ITC in Electronic Tax Ledger be restored If Authorities Acknowledge Error and Accept Repayment of Erroneous Refund, rules Gujarat HC [Read Order]
A two-judge bench of the Gujarat High Court has held that if the authorities acknowledge the error and accept repayment of the erroneous refund, it is logical to restore the ITC in the electronic tax...
![GST: ITC in Electronic Tax Ledger be restored If Authorities Acknowledge Error and Accept Repayment of Erroneous Refund, rules Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/ITC-Electronic-Tax-Ledger-Authorities-Acknowledge-Error-Accept-Repayment-Erroneous-Refund-Gujarat-HC-Taxscan.jpeg "GST: ITC in Electronic Tax Ledger be restored If Authorities Acknowledge Error and Accept Repayment of Erroneous Refund, rules Gujarat HC [Read Order]")
Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]
The Madras High Court has held that the amount lying in the electronic liability register can be utilized for discharging tax liability against the future supplies. The petitioner, a sole...
![Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Electronic-Liability-Register-Tax-Liability-Supplies-Madras-HC-taxscan.jpeg "Amount lying in Electronic Liability Register can be Utilized for Discharging Tax Liability against Future Supplies: Madras HC [Read Order]")