![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/2026/01/05/2117181-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]")
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...
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XXXIX]](https://images.taxscan.in/h-upload/2025/12/30/2115937-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]](https://images.taxscan.in/h-upload/2026/01/02/2116679-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]](https://images.taxscan.in/h-upload/2026/01/01/2116484-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]")
![No Documentary Proof of Hearing Notice Dispatch Alone Doesn’t Mean Natural Justice Violated: Delhi HC in GST Fake ITC Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/31/2116263-no-documentary-proof-hearing-notice-dispatch-alone-doesnt-mean-natural-justice.webp "No Documentary Proof of Hearing Notice Dispatch Alone Doesn’t Mean Natural Justice Violated: Delhi HC in GST Fake ITC Case [Read Order]")
GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]
The Gauhati High Court has reiterated the ruling in the Radhika Agarwal case that the GST ( Goods and Services Tax ) officer must comply with the procedures in the BNSS during the arrest under the...
![GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2115039-gst-officers-must-bnss-procedures-during-arrest-under-gst-act-taxscan.webp "GST officers must Comply with BNSS Procedures during arrest under GST Act despite Revenue Nature of Investigation: Gauhati HC [Read Order]")
GST Appellate Authority Fails to consider Transportation Bills and Related Documents: Calcutta HC Quashes Order [Read Order]
In a recent ruling, the Calcutta High Court quashed the GST appellate order due to the authority's failure to consider transportation bills and other supporting documents furnished by the petitioner...
![GST Appellate Authority Fails to consider Transportation Bills and Related Documents: Calcutta HC Quashes Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/26/2114957-gst-appellate-authority-fails-to-consider-transportation-bills-and-related-documents-calcutta-hc-quashes-order.webp "GST Appellate Authority Fails to consider Transportation Bills and Related Documents: Calcutta HC Quashes Order [Read Order]")
RCM Timing vs Reporting Year: Where Should Late-Paid RCM Appear in GSTR-9? Explanation with CBIC Clarification
One of the most common and recurring areas of confusion while preparing the GST AnnualReturn ( GSTR-9 ) relates to Reverse Charge Mechanism ( RCM ) transactions, particularly where the RCM liability...
GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]
The accurate reporting of Input Tax Credit ( ITC ) under Goods and Services Tax ( GST ) for a previous fiscal year that was claimed and reversed in that year but re-availed in the next fiscal year...
![GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]](https://images.taxscan.in/h-upload/2025/12/19/2113215-gstr-9-treatment-itc-claimed-reversed-fy-2023-24-taxscan.webp "GSTR-9 Treatment of ITC Claimed & Reversed in FY 2023-24 but Re-Availed in FY 2024-25 [GSTR 9/9C FAQ Explained]")
GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]
The Calcutta High Court has held that Input Tax Credit (ITC ) reversal under the GST Act cannot be sustained unless the appellate authority undertakes a proper scrutiny of the records and documents...
![GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/2113159-gst-itc-reversal-scrutiny-records-calcutta-hc-taxscan.webp "GST ITC Reversal Cannot Be Ordered Without Proper Scrutiny of Records: Calcutta HC Remands Appeal [Read Order]")
![Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]](https://images.taxscan.in/h-upload/2025/12/17/2112795-annual-tax-corporate-law-digest-2025-complete-supreme-court-cases-part-2-taxscan.webp "Annual Tax & Corporate Law Digest 2025: Complete Supreme Court Cases [Part II]")