• Thu. Oct 22nd, 2026
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    Tag: Input Tax Credit

    Gauhati High CourtHigh Court

    Gauhati High Court Refuses To Quash GST Notice Over GSTR-2A ITC Mismatch; Defence Before Proper Officer

    GSTR-2A ITC mismatch: A Division Bench of the Gauhati High Court dismissed a Jorhat company’s writ appeal against a GST show cause notice proposing recovery of about Rs 27.25 lakh in input tax credit, holding that its bona fide purchaser defence must be raised before the proper officer.

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    Bombay High Court Slams Tax Officials, Sets Aside Rs. 23.67 crore GST Refund Denial
    Bombay High Court Slams Tax Officials, Sets Aside Rs. 23.67 crore GST Refund Denial
    High CourtLatest news

    Bombay High Court Slams Tax Officials, Sets Aside Rs. 23.67 crore GST Refund Denial

    The Bombay High Court set aside denial of Golden Cryo Pvt. Ltd. Rs 23.67 crore GST refund, criticising officials for undue haste and procedural violations, holding such actions contrary to law and rule of law in refund adjudication process.

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    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court
    Supreme Court

    Tax Refund Can Be Granted Only When Burden Is Not Transferred: Supreme Court

    The Supreme Court of India held that tax refunds are payable only when the burden has not been passed on, warning courts against creating mechanisms beyond statutory limits. Referring to Section 54, it directed amounts to the Consumer Fund.

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    Section 161 of CGST Allows Correction Only for Evident Errors on Record: Orissa High Court
    Section 161 of CGST Allows Correction Only for Evident Errors on Record: Orissa High Court
    High CourtLatest news

    Section 161 of CGST Allows Correction Only for Evident Errors on Record: Orissa High Court

    The Orissa High Court held Section 161 allows only apparent error correction, mandating reasoned scrutiny of records and materials. A Division Bench of Harish Tandon and Murahari Sri Raman faulted authorities for ignoring ITC reconciliations, quashing the rejection infirm.

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    Bona Fide Purchasers Entitled to ITC Even If Seller Fails to Deposit Tax: Supreme Court
    Bona Fide Purchasers Entitled to ITC Even If Seller Fails to Deposit Tax: Supreme Court
    Supreme Court

    Bona Fide Purchasers Entitled to ITC Even If Seller Fails to Deposit Tax: Supreme Court

    The Supreme Court has ruled that bona fide purchasers can claim Input Tax Credit (ITC) even if the seller fails to deposit tax, reaffirming protection for genuine taxpayers and upholding Article 14 equality under the DVAT framework.

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