CGST

Input Tax Credit Under GST: When Supplier Default Determines Entitlement

2026-05-05

Introduction The GST framework is often described as a system that allows credit to move seamlessly across transactions, with each participant in the supply chain passing on tax in a continuous flow. In practice, this depends on a basic assumption: that each link in the chain performs its part as expected. That assumption begins to…

Input Tax Credit Under GST: When Supplier Default Determines Entitlement

Writ Remedy cannot be invoked without Exhausting Alternative Statutory Remedy Available with the Taxpayer

Madras High Court Clarifies Gst Refund Eligibility For Exporters Receiving Payments Via Paypal

Audit Can Be Conducted By The Department Even After Cancellation Of Gst Registration Of The Taxpayer

Limitation Period for filing of refund application inapplicable where the GST is not chargeable

Amount Paid Under Protest Entitled to be Refunded

Mere Wrong Selection of Vehicle type in E-way Bill cannot be a Ground for Detention of Goods

Refund cannot be Rejected on a mere Suspicion of Dubious Transactions

Refund of ITC cannot be Denied on mere Suspicion of Issuance of fake Invoices by Supplier

Whether Section 129 of the CGST Act can be invoked in case of expiry of E-Way Bill due to any unprecedented conditions?

DEPARTMENT CANNOT PRESCRIBE A PROCEDURE BEYOND THE PROVISIONS OF LEGISLATION

SEZ UNIT ENTITLED TO CLAIM REFUND OF UNUTILIZED ITC

Penalty cannot be imposed if Goods are Quantified in Pieces instead of Weight

Tag: CGST