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Bhagya Lakshmi
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Join date: Oct 28, 2025
Posts (75)
Oct 5, 2026 ∙ 3 min
GST ITC Denied Over a Supplier's Cancelled Registration? Here's What the Latest Ruling Says
A recent High Court ruling clarifies that Section 16(2)(c) cannot be used to mechanically deny Input Tax Credit just because a supplier's GST registration was cancelled. Here's what SME businesses need to know before responding to such notices.
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Sep 30, 2026 ∙ 2 min
No Show Cause Notice, No GST Demand: What the GSTAT Kolkata Ruling Means for Your Business
GSTAT Kolkata has struck down an entire GST demand because the department skipped the mandatory show cause notice — a reminder that how a demand is raised can matter as much as what it says.
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Sep 21, 2026 ∙ 3 min
GSTAT Rules: Same HSN Code Is No Ground to Deny Your Inverted Duty GST Refund
The GST Appellate Tribunal has held that an inverted duty refund under Section 54(3)(ii) cannot be denied merely because the input and output goods share the same HSN classification. Here's what the ruling means for textile, garment and other manufacturing SMEs.
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