Casual Taxable Person under GST: Registration Traps for Exhibitions and Trade Fairs
A casual taxable person under GST must take registration when it makes taxable supplies at an exhibition or trade fair in a State where it has no...
![Jharkhand HC Grants Bail to Accused in ₹15.83 Cr Fake GST ITC Availment Case [Read Order]](https://images.taxscan.in/h-upload/2026/06/23/2141116-hc-grants-bail-in-fake-gst-itc-case.webp "Jharkhand HC Grants Bail to Accused in ₹15.83 Cr Fake GST ITC Availment Case [Read Order]")
![Time Limit u/s 16(4) Cannot Override Grace Period u/s 16(5) of GST for Claiming ITC: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2026/06/19/2140847-time-limit-us-164-override-grace-period-us-165-gst-for-claiming-itc-kerala-hc-taxscan.webp "Time Limit u/s 16(4) Cannot Override Grace Period u/s 16(5) of GST for Claiming ITC: Kerala HC [Read Order]")
![Filing of GST Returns within Cut Off Date: Kerala HC grants ITC Benefit [Read Order]](https://images.taxscan.in/h-upload/2026/06/16/2140485-filing-gst-returns-cut-off-date-taxscan.webp "Filing of GST Returns within Cut Off Date: Kerala HC grants ITC Benefit [Read Order]")
Absence of Transit Remand Order, Non‑Compliance with Arrest Memo Procedures in GST Fraud Case: Allahabad HC Declares Detention Illegal [Read Order]
In a recent ruling, the Allahabad High Court declared the arrest and detention of a petitioner under the Central Goods and Services Tax (CGST) Act, 2017, illegal, citing serious procedural lapses,...
![Absence of Transit Remand Order, Non‑Compliance with Arrest Memo Procedures in GST Fraud Case: Allahabad HC Declares Detention Illegal [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140111-transit-remand-order-non-compliance-arrest-memo-procedures-gst-fraud-case-allahabad-hc-detention-illegal-taxscan.webp "Absence of Transit Remand Order, Non‑Compliance with Arrest Memo Procedures in GST Fraud Case: Allahabad HC Declares Detention Illegal [Read Order]")
ITC Distribution Without ISD Registration Valid for Pre-Amendment Period: Kerala HC Quashes Rs. 1.31 Cr GST Demand against Intertek [Read Order]
The Kerala High Court has set aside a Rs. 1.31 crore GST claim against Intertek India Pvt. Ltd. and ruled that distribution of Input Tax Credit (ITC) without Input Service Distributor (ISD)...
![ITC Distribution Without ISD Registration Valid for Pre-Amendment Period: Kerala HC Quashes Rs. 1.31 Cr GST Demand against Intertek [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140083-itc-distribution-isd-registration-pre-amendment-kerala-high-court-gst-demand-intertek-taxscan.webp "ITC Distribution Without ISD Registration Valid for Pre-Amendment Period: Kerala HC Quashes Rs. 1.31 Cr GST Demand against Intertek [Read Order]")
Comprehensive Guide to Input Tax Credit (ITC) on Motor Vehicles under GST: Decoding Section 17(5)(a) and Blocked Credits
Introduction The introduction of Goods and Services Tax (GST) in India was a major reform in indirect taxes, which was mainly based on the principle of “Input Tax Credit” (ITC). The...
Kerala HC Quashes Order Denying GST Input Tax Credit; Directs Reconsideration in Light of Section 16(5) of CGST Act [Read Order]
The Kerala High Court has set aside an order of assessment denying Input Tax Credit (ITC) to a registered taxpayer on the ground that the revenue agency did not consider the statutory advantage...
![Kerala HC Quashes Order Denying GST Input Tax Credit; Directs Reconsideration in Light of Section 16(5) of CGST Act [Read Order]](https://images.taxscan.in/h-upload/2026/06/12/2140059-kerala-high-court-gst-input-tax-credit-reconsideration-section-165-of-cgst-act-taxscan.webp "Kerala HC Quashes Order Denying GST Input Tax Credit; Directs Reconsideration in Light of Section 16(5) of CGST Act [Read Order]")
GSTR-3B vs GSTR-2A Mismatch Ex-parte Assessment Set Aside: Madras HC allows to Rely on CBIC Circular for ITC Mismatch [Read Order]
The Madras High Court has set aside an ex-parte GST ( Goods and Services Tax ) assessment order arising from a mismatch between GSTR-3B and GSTR-2A returns, granting an opportunity to substantiate...
![GSTR-3B vs GSTR-2A Mismatch Ex-parte Assessment Set Aside: Madras HC allows to Rely on CBIC Circular for ITC Mismatch [Read Order]](https://images.taxscan.in/h-upload/2026/06/10/2139770-gstr-3b-gstr-2a-ex-parte-assessment-madras-hc-rely-cbic-itc-mismatch-taxscan.webp "GSTR-3B vs GSTR-2A Mismatch Ex-parte Assessment Set Aside: Madras HC allows to Rely on CBIC Circular for ITC Mismatch [Read Order]")