![Supplier’s Failure to Pay GST Cannot Deny ITC to Bona Fide Buyer: Tripura HC says ‘Parliament fails to Distinguish Bona Fide Buyers’ [Read Order]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117485-gst-itc-tripura-high-court-taxscan.jfif "Supplier’s Failure to Pay GST Cannot Deny ITC to Bona Fide Buyer: Tripura HC says ‘Parliament fails to Distinguish Bona Fide Buyers’ [Read Order]")
Supplier’s Failure to Pay GST Cannot Deny ITC to Bona Fide Buyer: Tripura HC says ‘Parliament fails to Distinguish Bona Fide Buyers’ [Read Order]
The Tripura High Court has held that the Input Tax Credit ( ITC ) cannot be denied to a bonafide buyer on failure of the Supplier to file GST (...
![Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113288-tripura-hc-vat-penalty-notices-refund-claim-vat-penalty-vat-notice-taxscan.webp "Tripura HC Quashes VAT Penalty Notices Issued 9 Years After Transactions and Post Refund Claim as Violative of Art 14 [Read Order]")
![Accused Appearing on Summons Cannot Be Detained: Tripura HC Grants Bail in NDPS Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109546-ndps-taxscan.jfif "Accused Appearing on Summons Cannot Be Detained: Tripura HC Grants Bail in NDPS Case [Read Order]")
![VAT Security Deposit Retained in GST Period is without Authority: Tripura HC Directs Refund of Transporter’s ₹12 Lakh with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108752-tripura-high-court-vat-security-deposit-taxscan.webp "VAT Security Deposit Retained in GST Period is without Authority: Tripura HC Directs Refund of Transporter’s ₹12 Lakh with Interest [Read Order]")
![VAT Security Deposit Retained in GST Period is without Authority: Tripura HC Directs Refund of Transporter’s ₹12 Lakh with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/250x150_2108755-vat-gst-refund-transporters-taxscan.webp "VAT Security Deposit Retained in GST Period is without Authority: Tripura HC Directs Refund of Transporter’s ₹12 Lakh with Interest [Read Order]")
Application u/s 9 of IBC cannot be rejected solely on ground of Decree Obtained by Operational Creditor: NCLAT [Read Order]
The National Company Law Appellate Tribunal (NCLAT) New Delhi has ruled that an application under Section 9 of the Insolvency and Bankruptcy Code, 2016 (Code) cannot be denied based only on the fact...
![Application u/s 9 of IBC cannot be rejected solely on ground of Decree Obtained by Operational Creditor: NCLAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/IBC-Operational-Creditor-NCLAT-TAXSCAN.jpg "Application u/s 9 of IBC cannot be rejected solely on ground of Decree Obtained by Operational Creditor: NCLAT [Read Order]")
No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]
In a recent ruling, the Tripura High Court held that a refund for unutilized Input Tax Credit ( ITC ) can only be claimed under specific circumstances prescribed under Section 54 of the Central Goods...
![No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Goods-and-Service-Tax-CGST-Tripura-High-Court-ITC-TAXSCAN.jpg "No Refund for Unutilized ITC Except in Specific Circumstances u/s 54 of CGST: Tripura HC [Read Order]")
Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]
In a recent case, the Tripura High Court has held that a plea for condonation of delay under the limitation act beyond the statutory period prescribed under section 107(4) of the Goods and Service...
![Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Plea-Condonation-Delay-Limitation-Act-Statutory-period-prescribed-GST-Act-Tripura-HC-TAXSCAN.jpg "Plea for Condonation of Delay under Limitation Act beyond the Statutory period prescribed u/s 107(4) of GST Act not Accepted: Tripura HC [Read Order]")
GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]
In a recent decision the Tripura High Court observed that Goods and Service Tax (GST) Input Tax Credit (ITC) on the goods and services being utilized for providing the taxable work contract services...
![GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/GST-ITC-GST-ITC-Work-Contract-Services-for-Construction-of-Hotel-Building-Work-Contract-Services-Construction-of-Hotel-Building-Hotel-Building-Tripura-Highcourt-taxscan.jpg "GST ITC available on Taxable Work Contract Services for Construction of Hotel Building: Tripura HC [Read Order]")