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    July 22, 2026   Case LawsIBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
    July 22, 2026   Case LawsService Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
    July 21, 2026   NotificationsIncome Tax
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    July 21, 2026   CircularsDGFT
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    July 21, 2026   CircularsDGFT
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case LawsGST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsGST
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    July 21, 2026   Case LawsIncome Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case LawsIncome Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...
    July 21, 2026   Case LawsIncome Tax
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    July 21, 2026   Case LawsIncome Tax
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    July 21, 2026   Case LawsIncome Tax
    Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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    July 22, 2026   Case Laws IBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out basis.
    July 22, 2026   Case Laws Service Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for resale.
    July 21, 2026   Notifications Income Tax
    Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.
    July 21, 2026   Circulars DGFT
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    July 21, 2026   Circulars DGFT
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    July 21, 2026   Case Laws GST
    Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
    July 21, 2026   Case Laws GST
    Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
    July 21, 2026   Case Laws GST
    Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
    July 21, 2026   Case Laws GST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case Laws GST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.
    July 21, 2026   Case Laws GST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.
    July 21, 2026   Case Laws GST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case Laws GST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case Laws GST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case Laws GST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaurant facilities.
    July 21, 2026   Case Laws Income Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case Laws Income Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's control.
    July 21, 2026   Case Laws Income Tax
    Royalty benchmarking under TNMM prevails where domestic rates lack reliable comparability for export transactions and technical know-how use.
    July 21, 2026   Case Laws Income Tax
    Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any adjustment.
    July 21, 2026   Case Laws Income Tax
    Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classification.

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      Home› Highlights › GST › 2025 › June, 2025 › This
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      GST

      The HC quashed orders dated 26.03.2024 and 30.05.2024 passed by...

      Input Tax Credit claim allowed under Section 16(5) CGST Act despite Section 16(4) limitation bar

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      GSTJune 26, 2025Case LawsHC
      The HC quashed orders dated 26.03.2024 and 30.05.2024 passed by the respondent-Department that reversed/negatived petitioner's Input Tax Credit claim. The court held that while the ITC claim was barred by limitation under Section 16(4) of the CGST Act, 2017, it fell within the prescribed period under Section 16(5) of the same Act. Consequently, the respondent-Department was restrained from initiating any proceedings against the petitioners based on the impugned orders concerning the limitation issue. The petitioner successfully relied on precedent from another case to support their position. The writ petition was allowed in favor of the petitioner.
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