ITC
ITC, Input Tax Credit,ITC rules, ITC GST
ICAI Releases New Guideline for May 2026 Indirect Tax Examination
The Institute of Chartered Accountants of India ( ICAI ) has released new study guidelines for the May 2026 exam of Final Paper 5: Indirect Tax...
![S.16(5) Allows GST ITC Claims for FY 2017-18 to 2020-21 till Nov 30, 2021: Karnataka HC Quashes Demand on Belated GSTR-3B [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129418-gst-itc-claims-for-fy-karnataka-hc-quashes-demand-on-belated-gstr-3b-.webp "S.16(5) Allows GST ITC Claims for FY 2017-18 to 2020-21 till Nov 30, 2021: Karnataka HC Quashes Demand on Belated GSTR-3B [Read Order]")
![After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]](https://images.taxscan.in/h-upload/2026/03/16/2129373-after-amalgamation-transferor-partially-transfer-gst-itc-seek-refund-balance-gujarat-hc-.webp "After Amalgamation, Transferor Company Cannot Partially Transfer GST ITC & Seek Refund of Balance: Gujarat HC [Read Order]")
![GST ITC Dispute Over Supplier’s Non-Payment of GST Amid Liquidation: Madras HC Orders 10% Pre-Deposit for Statutory Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/03/11/2128836-gst-itc-dispute-over-suppliers-non-payment-of-gst-madras-hc-orders-deposit-for-statutory-appeal-.webp "GST ITC Dispute Over Supplier’s Non-Payment of GST Amid Liquidation: Madras HC Orders 10% Pre-Deposit for Statutory Appeal [Read Order]")
Two GST Adjudication Orders Issued, Both Bereft of Facts on Excess ITC Allegations: Calcutta HC Directs Provision of Particulars [Read Order]
The Calcutta High Court recently set aside two adjudication orders passed under Section 73 of the CGST/WBGST Act, 2017, alleging excess availment of Input Tax Credit (ITC), after noting that...
![Two GST Adjudication Orders Issued, Both Bereft of Facts on Excess ITC Allegations: Calcutta HC Directs Provision of Particulars [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127460-calcutta-high-court-gst-adjudication-two-gst-adjudication-orders-itc-allegations-gst-adjudication-orders-excess-itc-allegation-taxscan.webp "Two GST Adjudication Orders Issued, Both Bereft of Facts on Excess ITC Allegations: Calcutta HC Directs Provision of Particulars [Read Order]")
GST ITC Fraud Accused in Custody for 5 Months despite Case being Triable by Magistrate: P&H HC Grants Bail [Read Order]
The Punjab &Haryana High Court has granted regular bail to an accused booked under the Central Goods and Services Tax Act, 2017 (CGST Act) for allegedly availing wrongful input tax credit (ITC)...
![GST ITC Fraud Accused in Custody for 5 Months despite Case being Triable by Magistrate: P&H HC Grants Bail [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127424-gst-itc-fraud-accused-in-custody-for-5-monthsjpg.webp "GST ITC Fraud Accused in Custody for 5 Months despite Case being Triable by Magistrate: P&H HC Grants Bail [Read Order]")
Customs Appellate Authority Cannot Revisit Final Order on Drawback Entitlement: Orissa HC in Vedanta Case [Read Order]
In a recent ruling, the Orissa High Court held that an appellate authority cannot reopen or change a final order on duty drawback and set aside the order of the Commissioner (Appeals) which had...
![Customs Appellate Authority Cannot Revisit Final Order on Drawback Entitlement: Orissa HC in Vedanta Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/28/2127413-customs-appellate-authorityjpg.webp "Customs Appellate Authority Cannot Revisit Final Order on Drawback Entitlement: Orissa HC in Vedanta Case [Read Order]")
No Excise Duty on Goods Removed for Repacking Within Factory: CESTAT Grants Relief to ITC Ltd [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that repacking of goods within the factory after removal from the Daily Stock Account and before final...
![No Excise Duty on Goods Removed for Repacking Within Factory: CESTAT Grants Relief to ITC Ltd [Read Order]](https://images.taxscan.in/h-upload/2026/02/27/2127304-no-excise-duty-on-goods-removedjpg.webp "No Excise Duty on Goods Removed for Repacking Within Factory: CESTAT Grants Relief to ITC Ltd [Read Order]")
Higher GST on Packaging Inputs Than Output Supply of Edible Oil: Karnataka HC directs Accumulated ITC Refund [Read Order]
The Karnataka High Court has directed grant of refund of accumulated Input Tax Credit (ITC) to an edible oil supplier, holding that refund under the inverted duty structure cannot be denied merely...
![Higher GST on Packaging Inputs Than Output Supply of Edible Oil: Karnataka HC directs Accumulated ITC Refund [Read Order]](https://images.taxscan.in/h-upload/2026/02/20/2126514-edible-oil-12jpg.webp "Higher GST on Packaging Inputs Than Output Supply of Edible Oil: Karnataka HC directs Accumulated ITC Refund [Read Order]")
ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]
A consolidated invoice from hotels or vendors, itemizing room rent, hall charges, and food, is sufficient for ITC eligibility under Section 16(2)In a recent ruling West Bengal Authority for Advance...
![ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]](https://images.taxscan.in/h-upload/2026/02/12/2124831-itc-on-food-and-beverages-is-admissible-only-when-they-form-part-of-composite-event-management-package-taxed-at-18-gst-aar.webp "ITC on food and beverages is admissible only when they form part of composite event management package taxed at 18% GST: AAR [Read Order]")
![Supreme Court Upholds ₹2.9 Crore GST Refund to SAIL on Unutilised ITC of Coal [Read Order]](https://images.taxscan.in/h-upload/2026/02/03/2123567-itc-refundjpg.webp "Supreme Court Upholds ₹2.9 Crore GST Refund to SAIL on Unutilised ITC of Coal [Read Order]")