![Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 41] - taxscan](https://www.taxscan.in/wp-content/uploads/2025/01/Annual-Digest-2024-Supreme-Court-High-Court-Supreme-Court-and-High-Court-Cases-Supreme-Court-and-High-Court-Cases-on-Taxation-Part-41-taxscan.jpg "Annual Digest 2024 - Supreme Court - High Court - Supreme Court and High Court Cases - Supreme Court and High Court Cases on Taxation [Part 41] - taxscan")
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 41]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at...
![Madras HC Orders Re-Credit of RCM Payment Made during GST Transition as ITC in Electronic Credit Ledger, Declines Cash Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Madras-HC-Re-Credit-RCM-Payment-GST-Transition-ITC-Electronic-Credit-Ledger-Declines-Cash-Refund-taxscan.jpg "Madras HC Orders Re-Credit of RCM Payment Made during GST Transition as ITC in Electronic Credit Ledger, Declines Cash Refund [Read Order]")
![Under declaration of Ineligible ITC: Madras HC directs to lift Bank Account proceedings on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Madras-High-Court-Pre-deposit-Bank-Account-proceedings-on-10-Pre-deposit-TAXSCAN.jpeg "Under declaration of Ineligible ITC: Madras HC directs to lift Bank Account proceedings on 10% Pre-deposit [Read Order]")
![Excess GST Amount Paid Voluntarily due to System Error: Gujarat HC allows Refund without Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Gujarat-HC-Gujarat-HC-GST-refund-cases-GST-refund-cases-Gujarat-High-Court-TAXSCAN.jpg "Excess GST Amount Paid Voluntarily due to System Error: Gujarat HC allows Refund without Interest [Read Order]")
![Personal Hearing under GST is Mandatory for Adverse Orders: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Personal-Hearing-GST-Mandatory-for-Adverse-Orders-Allahabad-HC-TAXSCAN.jpg "Personal Hearing under GST is Mandatory for Adverse Orders: Allahabad HC [Read Order]")
No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]
In a recent ruling, the Tripura High Court held that a refund for unutilized Input Tax Credit ( ITC ) can only be claimed under specific circumstances prescribed under Section 54 of the Central Goods...
![No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Goods-and-Service-Tax-CGST-Tripura-High-Court-ITC-TAXSCAN.jpg "No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]")
GST ITC Fraud of Rs. 264.56 Crores: Allahabad HC Grants Bail to Accused with No Criminal Records and Mastermind already Granted Bail [Read Order]
The Allahabad High Court granted bail to an accused in a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) fraud case involving Rs. 264.56 crores, citing the accused's clean criminal record and...
![GST ITC Fraud of Rs. 264.56 Crores: Allahabad HC Grants Bail to Accused with No Criminal Records and Mastermind already Granted Bail [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-ITC-Fraud-Allahabad-HC-Bail-Accused-No-Criminal-Records-Mastermind-Granted-Bail-taxscan.jpg "GST ITC Fraud of Rs. 264.56 Crores: Allahabad HC Grants Bail to Accused with No Criminal Records and Mastermind already Granted Bail [Read Order]")
Challenge on GST SCN alleging Fraud and Misrepresentation: Calcutta HC dismisses Britannia Industries Appeal on Availability of Statutory Remedy [Read Order]
The Calcutta High Court dismissed the petition of Britannia Industries challenging the show cause notice ( SCN ) alleging fraud and misrepresentation under the Central Goods and Service Tax ( CGST...
![Challenge on GST SCN alleging Fraud and Misrepresentation: Calcutta HC dismisses Britannia Industries Appeal on Availability of Statutory Remedy [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Goods-and-Service-Tax-Calcutta-High-Court-GST-Fraud-cases-TAXSCAN.jpg "Challenge on GST SCN alleging Fraud and Misrepresentation: Calcutta HC dismisses Britannia Industries Appeal on Availability of Statutory Remedy [Read Order]")
