![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]")
Delhi Govt. issues Manner of Re-Credit in Electronic Credit Ledger [Read Circular]
The Delhi State Government has issued the manner of re-credit in Electronic Credit Ledger (ECL) in Form GST PMT-03A. Difficulties were being faced...
![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]](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 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]")
Calcutta HC directs GST Dept to cancel Blockage of Credit Ledger on Expiration of Validity of Order after One Year [Read Order]
The Calcutta High Court has directed the GST department to cancel the blockage of Credit Ledger as the order for the same expired after one year. The petitioner, Jai Venkatesh has challenged the...
![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]")