![‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]](https://images.taxscan.in/h-upload/2025/07/15/500x300_2064018-cgst-act-cgst-act-does-not-permit-tax-retention-tax-retention-tax-retention-without-legal-authority-taxscan.webp "‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]")
‘CGST Act Does Not Permit Tax Retention Without Legal Authority’: Sikkim HC Allows Refund of Rs. 4.37 crores Unutilized ITC on Closure of Business [Read Order]
The Sikkim High Court allowed a refund of Rs. 4.37 crores of unutilised ITC on business closure, noting that there is no prohibition under the CGST...
![Allahabad HC Quashes GST Orders for Not Granting Proper Hearing Prior to S.73 Order [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062827-gst-order-taxscan.webp "Allahabad HC Quashes GST Orders for Not Granting Proper Hearing Prior to S.73 Order [Read Order]")
![Assessee Itself wasnt Diligent in Responding to SCN or Attending Hearing Delhi HC refused to Interfere GST Order passed without Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062765-assessee-itself-wasnt-diligent-diligent-in-responding-to-scn-scn-or-attending-hearing-scn-taxscann.webp "Assessee Itself wasnt Diligent in Responding to SCN or Attending Hearing Delhi HC refused to Interfere GST Order passed without Hearing [Read Order]")
Revenue cannot ‘Negatively Block’ Tax beyond Extent of GST ITC available in E-Ledger: Supreme Court declines to Interfere with Delhi HC Ruling [Read Order]
The Supreme Court recently reaffirmed a key principle within the Goods and Services Tax (GST) law, refusing to interfere with a Delhi High Court judgment that prohibited the “negative blocking” of...
![Revenue cannot ‘Negatively Block’ Tax beyond Extent of GST ITC available in E-Ledger: Supreme Court declines to Interfere with Delhi HC Ruling [Read Order]](https://images.taxscan.in/h-upload/2025/07/10/500x300_2062356-gst-itc-input-tax-credit-e-ledger-supreme-court-taxscan.webp "Revenue cannot ‘Negatively Block’ Tax beyond Extent of GST ITC available in E-Ledger: Supreme Court declines to Interfere with Delhi HC Ruling [Read Order]")
GST Act Proceedings Governed by CrPC Unless Excluded: Himachal Pradesh HC Upholds Trial Court’s Decision to Record Pre-Charge Evidence [Read Order]
In a recent ruling, the Himachal Pradesh High Court held that proceedings under the GST Act are governed by the Code of Criminal Procedure (CrPC) unless specifically excluded and upheld the trial ...
![GST Act Proceedings Governed by CrPC Unless Excluded: Himachal Pradesh HC Upholds Trial Court’s Decision to Record Pre-Charge Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/07/05/500x300_2059552-gst-act-gst-act-proceedings-gst-act-proceedings-governed-by-crpc-crpc-unless-excluded-taxscan.webp "GST Act Proceedings Governed by CrPC Unless Excluded: Himachal Pradesh HC Upholds Trial Court’s Decision to Record Pre-Charge Evidence [Read Order]")
Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]
The Patna High Court dismissed a writ petition filed by Mangalam Enterprises, a sole proprietorship, seeking to quash a tax demand of over ₹1.59 crore raised under Section 74(9) of the GST ( Goods...
![Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058668-nine-gstins-nil-returns-nil-returns-and-massive-itc-fraud-massive-itc-fraud-taxscan.webp "Nine GSTINs, NIL Returns, and Massive ITC Fraud: Patna HC Says No Prima Facie Case for Interference under Article 226 [Read Order]")
GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]
The Calcutta High Court held that denying Input Tax Credit ( ITC ) under the Goods and Services Tax (GST) Act without considering the retrospective effect of Section 16(5) of the CGST/WBGST Act,...
![GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/500x300_2058642-gst-itc-gst-itc-denial-case-gst-itc-denial-taxscan.webp "GST ITC Denial Without Considering Retrospective Relief u/s 16(5) Unjustified: Calcutta HC Remands Case [Read Order]")