![No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120879-comparative-itc-benefit-available-project-commenced-wholly-post-gst-period-s-171-triggered-gstat-taxscan.webp "No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]")
No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]
‘Section 171 of the CGST Act, 2017 applies only in cases involving reduction in tax rate or increase in ITC, particularly in projects spanning...
![Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/250x150_2120710-kerala-hc-sets-aside-gst-itc-denial-for-fy-2019-20-us-164-directs-to-pass-fresh-orders-in-as-per-s-165-taxscan.webp "Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]")
![Telangana HC strikes down GST Rule 39(1)(a), Holds Mandatory Same-Month ITC Distribution Ultra Vires [Read Order]](https://images.taxscan.in/h-upload/2026/01/13/250x150_2118872-telangana-hc-strikes-down-gst-rule-391a-holds-mandatory-same-month-itc-distribution-ultra-vires-taxscan.webp "Telangana HC strikes down GST Rule 39(1)(a), Holds Mandatory Same-Month ITC Distribution Ultra Vires [Read Order]")
Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]
The Goods and Services Tax Appellate Tribunal ( GSTAT ) ordered the passing of the GST ITC benefit to homebuyers. This decision was made by the tribunal after noting that the builder accepted the...
![Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118141-builder-accepts-dgap-findings-anti-profiteering-unconditionally-gstat.webp "Builder Accepts DGAP Findings on Anti-Profiteering Unconditionally: GSTAT Orders to Pass GST ITC Benefit to Homebuyers [Read Order]")
Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]
The Madras high court, in its recent decision said that business set back and accountant’s failure to file GST ( Goods and Services Tax ) returns is genuine cause. Therefore it directed the GST...
![Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]](https://images.taxscan.in/h-upload/2026/01/08/500x300_2117739-business-setback-accountants-lapse-filing-returns-bona-fide-cause-madras-hc-directs-gstn-enable-filing-of-return-taxscan.webp "Business Setback and Accountant’s Lapse in Filing Returns is Bona Fide Cause: Madras HC Directs GSTN to Enable Filing of Returns [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLV ]](https://images.taxscan.in/h-upload/2026/01/06/500x300_2117385-high-court-part-xlv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLV ]")
GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]
In a recent ruling the Calcutta High Court has clarified that stereo systems used in e‑rickshaw manufacturing qualify as “inputs” under the GST framework and are eligible for refund of unutilised...
![GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117181-gst-itc-stereo-systems-e-rickshaws-eligible-refund-gst-act-calcutta-hc-taxscan.webp "GST ITC on Stereo Systems Used in E‑Rickshaws Eligible for Refund u/s 54 of GST Act: Calcutta HC [Read Order]")
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]](https://images.taxscan.in/h-upload/2025/12/30/500x300_2115937-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xxxix-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]")
GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]
The Andhra Pradesh High Court has ruled that Goods and Services Tax (GST) Input Tax Credit (ITC) refund can only be claimed upon direct supply of electricity to Bangladesh Power Development Board...
![GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]](https://images.taxscan.in/h-upload/2026/01/02/500x300_2116679-gst-itc-refund-restricted-direct-supply-electricity-bangladesh-ap-high-court.webp "GST ITC Refund Restricted to Direct Supply of Electricity to Bangladesh: AP High Court Rules SEIL’s Supplies Via PTC Domestic [Read Order]")
Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]
The Delhi High Court has held that transitional Input Tax Credit (ITC) available to a registered entity cannot be denied merely due to technical or portal-related glitches during the shift from the...
![Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116484-technical-glitches-gst-portal-taxscan-1.webp "Technical Glitches Cannot Deny Legitimate Credit: Delhi HC Directs GST Dept. to Reflect Rs. 99.18 Lakh Transitional ITC on ECL [Read Order]")