![Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2070010-section140-cgst-act-cgst-act-cgst-act-not-sufficient-to-deny-transitional-credit-taxscan.webp "Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]")
Explanation 3 of S.140 CGST Act Not Sufficient to Deny Transitional Credit Refund to Tata Sons: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Explanation 3 to Section 140 of the CGST Act, though...
![Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CENVAT-Credit-TAXSCAN.jpg "Cenvat Credit on Transitional period Under GST Not Allowable on Capital Goods Received After July 1, 2017: Patna HC [Read Order]")
![‘Existing Law’ u/s 142(4) of GST Act is Finance Act: CESTAT allows Refund of Service Tax Paid Pre-GST on Input Services for Post-GST Exports [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-News-Finance-Act-CESTAT-Allows-Refund-Taxscan.jpg "‘Existing Law’ u/s 142(4) of GST Act is Finance Act: CESTAT allows Refund of Service Tax Paid Pre-GST on Input Services for Post-GST Exports [Read Order]")
![Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2025/01/GST-Goods-and-Services-Tax-TRAN-1-verification-reply-format-Section-76-of-CGST-Act-TAXSCAN.jpg "Reply to Communication issued for TRAN 1 Verification as per Section 76 of CGST Act [Find Draft Format Here]")
![No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Refund-in-Cash-Tax-paid-CESTAT-Refund-Cash-taxscan.jpg "No provision for Refund in Cash for Tax paid / Credit taken on Input: CESTAT upholds Rejection Refund Cash [Read Order]")
Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]
In a recent case, the Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to sanction refund of utilized...
![Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Rule-5-of-Cenvat-Credit-Rules-CESTAT-Cenvat-Credit-in-Cash-Refund-of-Utilized-Cenvat-Credit-in-Cash-Cenvat-Credit-Rules-taxscan.jpg "Rule 5 of Cenvat Credit Rules, 2004 cannot be invoked to Sanction Refund of Utilized Cenvat Credit in Cash: CESTAT [Read Order]")
CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]
In a significant ruling which may lead to a debate, the Chhattisgarh High Court has stated that the revisal of TRAN-1/2 forms are allowed under the Central GST Act and the recent circular issued by...
![CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CBIC-Circular-CBIC-TRAN-1-TRAN-2-GST-Act-GST-rules-Chhattisgarh-HC-taxscan.jpg "CBIC Circular Stating “No Further Revisal” of TRAN-1/2 is Against Rule 120 of GST Act, rules Chhattisgarh HC [Read Order]")
Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]
The Bombay High Court ordered Restoration of Cancelled GST registration for ITC (Input Tax Credit) Transition of Rs thirty -nine lakhs The petitioner, Euro Pratik Sales Corporation was registered...
![Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Bombay-HC-Bombay-HC-orders-Restoration-Cancelled-GST-registration-GST-registration-GST-registration-for-ITC-ITC-Transition-ITC-taxscan.jpg "Bombay HC orders Restoration of Cancelled GST registration for ITC Transition of Rs 39 lakhs [Read Order]")
Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]
The Madras High Court has held that the timelines for uploading GST TRAN 1 for seeking credit as well as revision of the credit must not be identical. The petitioner, M/s.Interplex Electronics...
![Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/TRAN-1-credit-Madras-HC-taxscan.jpeg "Timeline on uploading GST TRAN 1 in seeking Credit and Revision of Credit must not be identical: Madras HC [Read Order]")
Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]
The Gujarat High Court directed the GST Department either to allow the rectified GST TRAN-1 Form to be submitted electronically or manually. The writ applicant, Precision Gasification Services...
![Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/GST-TRAN-1-Form-Gujarat-HC-GST-Department-Taxscan.jpeg "Allow to submit rectified GST TRAN- 1 Form electronically or manually: Gujarat HC directs GST Department [Read Order]")
Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]
Many companies that had not been able to claim transitional credit have dragged the government to court over a retrospective amendment of Section 140 under the Goods and Services Tax (GST) framework. ...
![Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Transitional-Credit-Retrospective-Amendment-Taxscan.jpg "Retrospective Amendment of Section 140 of CGST Act: Companies drag Govt. to Court for not able to claim Transitional Credit [Read Order]")