Carry It Forward or Cash It Out — Not Both: Gujarat HC Shuts the Door on Refunding Transitional GST Credit
Every taxpayer who lived through the July 2017 transition into GST made a choice, whether they realised it at the
Case Law, GST Updates
Input Tax Credit
GST Updates
Five Years Later, Section 16(5) Comes Through: Gauhati HC Quashes a GST Order Because the Taxpayer Filed on Time All Along
The Story Sometimes the law catches up with a taxpayer years after the fact — in their favour, for once.
GST Updates
Blocked for Two and a Half Years: Madras HC Says Rule 86A’s One-Year Limit on ITC Blocking Isn’t a Suggestion
The Story Rule 86A of the CGST Rules is meant to be a fire extinguisher, not a life sentence: the
GST Updates
Himachal Pradesh High Court Applies Section 6(2)(b) Bar on Parallel GST Proceedings to an Input Tax Credit Dispute
The Himachal Pradesh High Court, in H.M. Steels Ltd. v. Union of India & Ors. (CWP No. 6070/2024, judgment dated
GST Updates
CBIC Mandates Coordination with State Mining Authorities to Detect GST Evasion in Illegal Mining Cases
The CBIC’s GST-Investigation Wing has issued Instruction No. 01/2026-GST, dated 3 August 2026, directing all Principal Chief Commissioners/Chief Commissioners of
Case Law
Supreme Court Upholds Section 16(2)(c): No Input Tax Credit Without the Supplier’s Tax Payment
Prepared by Finoscape Editorial Team — hello@finoscape.com · Estimated reading time: 7 minutes Executive Summary The Supreme Court has upheld
Alstom Transport: Why Partial ITC-02 Transfer on Amalgamation Fails — Supreme Court to Rule
The Gujarat High Court held that a transferor cannot split unutilised ITC between an ITC-02 transfer and a separate cash refund claim on amalgamation. The matter is now before the Supreme Court.