ITC
ITC, Input Tax Credit,ITC rules, ITC GST
![GST Refund not admissible to extent of Non-Reversal of ITC, rules Commissioner (Appeals) [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/GST-refund-not-admissible-non-reversal-ITC-rules-commissioner-Taxscan.jpg "GST Refund not admissible to extent of Non-Reversal of ITC, rules Commissioner (Appeals) [Read Order]")
GST Refund not admissible to extent of Non-Reversal of ITC, rules Commissioner (Appeals) [Read Order]
The Commissioner (Appeals) has held that the GST Refund not admissible to the extent of non reversal of Input Tax Credit (ITC). The appellant, M/s...
![GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/01/Karnataka-High-Court-Validity-section543-CGST-Act-Refund-Unutilized-ITC-Taxscan.jpg "GST: Karnataka HC upholds Validity of Section 54(3) of the CGST Act pertaining to Refund of unutilised ITC [Read Judgment]")
![CBIC notifies Mechanism for Filing of Refund Claim by Taxpayers Registered in erstwhile UT of Daman & Diu for Period prior to Merger with Dadra & Nagar Haveli [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-Filing-Refund-Claim-Erstwhile-union-territory-Daman-Diu-Merger-Dadra-Nagar-Haveli-Taxscan-1.jpg "CBIC notifies Mechanism for Filing of Refund Claim by Taxpayers Registered in erstwhile UT of Daman & Diu for Period prior to Merger with Dadra & Nagar Haveli [Read Circular]")
![GST: ITC can’t be availed on Failure of Supplier to furnish details of Invoices or Debit Notes in FORM GSTR-1 or using IFF, says CBIC [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-failure-of-supplier-furnish-details-invoices-debit-notes-FORM-GSTR-1-IFF-CBIC-taxscan.jpg "GST: ITC can’t be availed on Failure of Supplier to furnish details of Invoices or Debit Notes in FORM GSTR-1 or using IFF, says CBIC [Read Notification]")
![GST Evasion: Delhi HC restores Bail to person accused of repeatedly indulging wrongfully passing of ITC subject to deposit of Rs.1 lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Dekhu-HC-Bail-Wrongfully-Passing-Of-ITC-Taxscan-1.jpeg "GST Evasion: Delhi HC restores Bail to person accused of repeatedly indulging wrongfully passing of ITC subject to deposit of Rs.1 lakh [Read Order]")
![GST Evasion: Chhattisgarh HC grants Bail to person accused of wrongful availment of ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Evasion-chhattisgarh-HC-bail-person-Wrongful-Availment-of-ITC-Taxscan.jpg "GST Evasion: Chhattisgarh HC grants Bail to person accused of wrongful availment of ITC [Read Order]")
ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: AAR [Read Order]
The Maharashtra Authority of Advance Ruling (AAR) held that Input Tax Credit (ITC) available on 12% GST paid on supplying, operating and maintaining air-conditioned electrically operated buses. ...
![ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-AAR-AAR-Maharashtra-GST-Air-Conditioned-Electrically-operated-Buses-Taxscan.jpeg "ITC available on 12% GST paid on Supplying, Operating, and Maintaining Air-Conditioned Electrically operated Buses: AAR [Read Order]")
Chhattisgarh HC grants Bail to person accused of Wrongfully availing ITC without Actual Supply of Goods [Read Order]
The Chhattisgarh High Court has granted bail to a person accused of Wrongfully availing Input Tax Credit (ITC) without actual supply of goods. During search and investigation at the premises of...
![Chhattisgarh HC grants Bail to person accused of Wrongfully availing ITC without Actual Supply of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Chatttisgarh-HC-Bail-Person-Wrongfully-Availing-ITC-Supply-of-Goods-Taxscan.jpeg "Chhattisgarh HC grants Bail to person accused of Wrongfully availing ITC without Actual Supply of Goods [Read Order]")
No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: AAR [Read Order]
The Tamil Nadu Authority of Advance Ruling (AAR) ruled that no Input Tax Credit (ITC) available on GST paid on the Motor cars of seating capacity not exceeding 13 (including Driver) leased or rented...
![No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Motor-cars-of-seating-capacity.jpg "No ITC available on GST paid on Motor Cars of Seating Capacity not exceeding 13 leased or rented with Operators to Vendors: AAR [Read Order]")
CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has removed the 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st January 2022. The Central Board of Indirect Taxes and...
![CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-Provisional-ITC-GSTR-2B-Taxscan.jpeg "CBIC removes 5% Provisional ITC, Only ITC Reflected in GSTR-2B can be taken from 1st Jan 2022 [Read Notification]")
GST Evasion: Rajasthan HC grants Bail to person accused of Supplying any Goods or Services without issue of any Invoice [Read Order]
The Rajasthan High Court granted bail to a person accused of supplying any goods or services without issue of any invoice. The present second bail application has been filed under Section 439...
![GST Evasion: Rajasthan HC grants Bail to person accused of Supplying any Goods or Services without issue of any Invoice [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/GST-Evasion-itc-Taxscan.jpg "GST Evasion: Rajasthan HC grants Bail to person accused of Supplying any Goods or Services without issue of any Invoice [Read Order]")
Calcutta HC directs Dept. to grant ITC as all Purchases, Transactions in question were genuine, made before Cancellation of GST Registration [Read Order]
The Calcutta High Court directed the department to grant Input Tax Credit (ITC) as all purchases, and transactions in question were genuine, made before cancellation of GST Registration. As...
![Calcutta HC directs Dept. to grant ITC as all Purchases, Transactions in question were genuine, made before Cancellation of GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Input-Tax-Credit-GST-Registration-ITC-calcutta-high-court-taxscan.jpg "Calcutta HC directs Dept. to grant ITC as all Purchases, Transactions in question were genuine, made before Cancellation of GST Registration [Read Order]")