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The Hon’ble Madras High Court in Larsen and Toubro Ltd. held that any pre deposit made under the VAT regime by debiting ITC must be refunded in cash after the implementation of GST.
The Institute of Chartered Accountants of India (ICAI) issued Handbook on Refunds under GST. This is 3rd Edition published in January, 2026, the first one was published on April, 2020.
Putting to rest the long-running confusion around ‘intermediary’ services under Goods and Service Tax (GST) law..
The Hon’ble Gujarat High Court in the case of Shah Paperplast Industries Ltd. & Anr. held that CBIC’s Circular No. 172 dated July 06, 2022, which restricts refund of tax paid on ‘deemed exports,’ cannot be invoked to deny refund of unutilized ITC to actual exporters under Section 54(3), where neither the supplier nor recipient has claimed deemed export benefits, and all supplies have been shown as regular B2B exports.
The Hon’ble Delhi High Court in the case of Gameloft Software Private Limited held that when tax authorities delay issuing deficiency memos beyond the prescribed 15 days after receiving a GST refund application, the taxpayer cannot be penalized for the delay.
The Federation of Industrial & Commercial Organisation (FICO) has slammed the Punjab government over prolonged delay in releasing GST refunds to manufacturers and commercial units. The industry body has demanded urgent intervention from the state leadership, warning that continued delays could push the industrial sector towards agitation.
A former accountant of a film production company was booked on Wednesday for allegedly embezzling Rs 56 lakh meant to pay GST for the CEO, leading to his tax dues rising to Rs 65.82 lakh, police said.
THE HON’BLE KARNATAKA HIGH COURT IN THE CASE OF Indian Oil Corporation Ltd. V/s Assistant Commissioner of Central Tax, decided on 20-8-2024
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Avian International V/s Assistant Commissioner of Customs, Tuticorin
THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Ram Constructions V/s Union of India