The High Court of Orissa in the case of Aruni Stone Crusher v. Superintendent, Central GST and Central Excise (2025) 35 Centax 284 (Ori.), decided on 25.09.2025, examined whether a rectification application filed under Section 161 of the Goods and Services Tax (hereinafter referred to as “GST”) Act, 2017 must be considered before continuing with…
The Hon’ble Calcutta High Court in Tara Lohia Private Limited v. Additional Commissioner, CGST & CX, WPA 9655 of 2025, July 9, 2025, held that assesses must prove through bank statements or equivalent evidence that supplier payments were made within 180 days to retain ITC under Section 16(2) of the Central Goods and Services Tax…
