![[Breaking] Setback to SICPA: Sikkim HC’s Division Bench Overturns Single Bench Ruling on Refund of Unutilised ITC for Closed Business](https://images.taxscan.in/h-upload/2025/09/08/500x300_2084602-2080780-gst-refund-gst-pending-appeal-delhi-hc-directs-payment-with-interest-taxscan.webp "[Breaking] Setback to SICPA: Sikkim HC’s Division Bench Overturns Single Bench Ruling on Refund of Unutilised ITC for Closed Business")
[Breaking] Setback to SICPA: Sikkim HC’s Division Bench Overturns Single Bench Ruling on Refund of Unutilised ITC for Closed Business
The Division Bench of the Sikkim High Court has set aside the Single Bench judgment that had directed refund of unutilised Input Tax Credit ( ITC )...
![Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/250x150_2084119-itc-gst-goods-aar-taxscan.webp "Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]")
![AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/250x150_2084112-aar-tie-in-pipeline-taxscan.webp "AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]")
56 th GST Council recommends Provision for Risk Based Provisional Sanction of Refunds arising out of IDS
The 56th GST Council meeting held on 3rd September has recommended the amendment of provision for risk-based provisional sanction of refunds arising out of the inverted duty structure (IDS).The...
56th GST Council Recommends to Amend Post-Sale Discount Provisions: S. 15(3)(b)(i) to be Omitted, To Rescinds CBIC Circular
The 56th GST ( Goods and Services Tax ) Council meeting has recommended amendments to the Central Goods and Services Tax (CGST) Act, 2017 with regards to the treatment of post-sale discounts. ...
CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]
The Supreme Court of India recently dismissed a Special Leave Petition (SLP) filed by the Union of India in a dispute over the refund of unutilised Input TaxCredit (ITC) under the inverted duty...
![CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083510-cbic-gst-itc-supreme-court-slp-taxscan.webp "CBIC Circular on Refunding Unutilised GST ITC u/r 89(5) Not Prospective: Supreme Court Dismisses Revenue SLP with ₹10K Costs [Read Judgement]")
CIT(A) & AO Ignores status of GST Angle in ₹25.17 cr Bogus Purchase Case: ITAT orders fresh Adjudication [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has remanded a case involving alleged bogus purchases worth ₹25.17 crore to the Assessing Officer (AO) for a fresh inquiry, after...
![CIT(A) & AO Ignores status of GST Angle in ₹25.17 cr Bogus Purchase Case: ITAT orders fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/09/02/500x300_2083373-gst-bogus-purchase-itat-fresh-adjudication-taxscan.webp "CIT(A) & AO Ignores status of GST Angle in ₹25.17 cr Bogus Purchase Case: ITAT orders fresh Adjudication [Read Order]")
![From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions]](https://images.taxscan.in/h-upload/2025/08/29/500x300_2081939-icai-gst-1.webp "From Registration to Refunds: ICAI Suggests Fixes for Practical Issues in GST [Read suggestions]")