![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]")
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...
![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]](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]](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]")
![Calcutta HC directs GST Dept to cancel Blockage of Credit Ledger on Expiration of Validity of Order after One Year [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Calcutta-High-Court-Calcutta-HC-GST-Dept-Blockage-Credit-Ledger-Expiration-of-Validity-Order-Taxscan.jpeg "Calcutta HC directs GST Dept to cancel Blockage of Credit Ledger on Expiration of Validity of Order after One Year [Read Order]")
Assessee failed to produce Additional Evidence before Dept due to Family Disputes: ITAT directs AO to consider Matter Afresh [Read Order]
The Ahmedabad Income Tax Appellate Tribunal ( ITAT ) has held that assessee failed to produce additional evidence before department due to family disputes and directs AO to consider matter afresh. ...
![Assessee failed to produce Additional Evidence before Dept due to Family Disputes: ITAT directs AO to consider Matter Afresh [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Assessee-Evidence-Family-Disputes-ITAT-Ao-Matter-Afresh-taxscan.jpeg "Assessee failed to produce Additional Evidence before Dept due to Family Disputes: ITAT directs AO to consider Matter Afresh [Read Order]")
Gujarat High Court directs GST Dept to withdraw Negative Block of the Electronic Credit Ledger [Read Order]
A division bench of the Gujarat High Court has directed the GST department to withdraw the negative block of the electronic credit ledger at the earliest. The petitioner, Milap Scrap Traders...
![Gujarat High Court directs GST Dept to withdraw Negative Block of the Electronic Credit Ledger [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Gujarat-HC-GST-Dept-Electronic-Credit-Ledger-taxscan.jpeg "Gujarat High Court directs GST Dept to withdraw Negative Block of the Electronic Credit Ledger [Read Order]")
Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]
While dismissing a petition challenging a show-cause notice issued under section 74 of the CGST/OGST Acts, a two-judge bench of the Orissa High Court directed the petitioner to approach the proper...
![Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Orissa-HC-Writ-Petition-SCN-Directs-Petitioner-taxscan.jpg "Orissa HC dismisses Writ Petition challenging SCN since Objection was not filed, Directs Petitioner to seek Alternative Remedy [Read Order]")
No Power of Negative Block for Credit to be availed in future: Gujarat HC directs GST Dept. to Refund of Rs.20 Lakh to Assessee [Read Order]
The Gujarat High Court while directing the GST Department to refund Rs.20 Lakh to assessee held that no power of negative block for credit to be availed in future. When the writ applicants, Samay...
![No Power of Negative Block for Credit to be availed in future: Gujarat HC directs GST Dept. to Refund of Rs.20 Lakh to Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Negative-Block-Input-Tax-Credit-GST-Refund-GST-Taxscan.jpg "No Power of Negative Block for Credit to be availed in future: Gujarat HC directs GST Dept. to Refund of Rs.20 Lakh to Assessee [Read Order]")
Payment of Output Tax on Castor Oil Seeds through utilisation of ITC taken on Gold & Silver Dore Bars can’t be denied merely for Absence of Nexus: AAAR [Read Order]
The Gujarat Appellate Authority of Advance ruling (AAR) has ruled that the payment of output tax on Castor Oil Seeds through utilisation of ITC taken on Gold & Silver Dore Bars cannot be denied...
![Payment of Output Tax on Castor Oil Seeds through utilisation of ITC taken on Gold & Silver Dore Bars can’t be denied merely for Absence of Nexus: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Payment-Output-tax-Castor-Oil-Seeds-Castor-oil-ITC-Gold-Silver-Dore-Bars-Gold-Silver-Nexus-AAAR-Taxscan.jpg "Payment of Output Tax on Castor Oil Seeds through utilisation of ITC taken on Gold & Silver Dore Bars can’t be denied merely for Absence of Nexus: AAAR [Read Order]")
Electronic Credit Ledger can be Blocked for 1 year, it would automatically get Unblocked beyond 1 year: Gujarat HC [Read Order]
The Gujarat High Court has held that the Electronic Credit Ledger can be blocked for 1 year and it would automatically get unblocked beyond 1 year. The writ-applicant, Ambika Creation has invoked...
![Electronic Credit Ledger can be Blocked for 1 year, it would automatically get Unblocked beyond 1 year: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Electronic-Credit-Ledger-blocked-Gujarat-High-Court-Taxscan.jpeg "Electronic Credit Ledger can be Blocked for 1 year, it would automatically get Unblocked beyond 1 year: Gujarat HC [Read Order]")
Karnataka HC allows Assessee to file rectified TRAN-1 Form Electronically or Manually within a period of 30 days [Read Order]
The Karnataka High Court allowed the assessee to file rectified TRAN-I Form electronically or manually within a period of 30 days. The petitioner, Eid Party has sought the directions to respondent...
![Karnataka HC allows Assessee to file rectified TRAN-1 Form Electronically or Manually within a period of 30 days [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/TRAN-I-Form-Karnataka-High-Court-Taxscan.jpeg "Karnataka HC allows Assessee to file rectified TRAN-1 Form Electronically or Manually within a period of 30 days [Read Order]")