Input Tax Credit

Refund of ITC on closure of business: A legal conundrum
Supreme Court cancels Ritu Minocha’s bail in GST case; frowns upon Karnataka High Court for out of turn hearing
Scope for Legislative Overruling of the Safari Retreats Judgment
Functionality test propounded in Safari Retreats case: An opportunity or new challenge for taxpayers?
Eicher Motors verdict: Unravelling the endless tale of interest liability on delayed payment of tax in GST
Unreconciled Mismatches of ITC and GST liability beyond a week could trigger Demand and Recovery Action
Eligibility of Input Tax Credit on Expenses involving Employee Recoveries
GST Act: Supreme Court sets aside Chhattisgarh High Court direction to deposit ₹70 lakh as condition for bail
[The Viewpoint] Can delayed issuance of invoice be a ground to deny Input Tax Credit to a recipient?
Refund of unutilised Input Tax Credit on input services: Rule 89(5) of CGST Rules upheld by Supreme Court
Limitation on availing Input Tax Credit: Supreme Court upholds validity of Section 19(11) of Tamil Nadu VAT Act
Gujarat HC issues notice in petition challenging time limit to claim transitional credit
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