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Calcutta High Court rules stereo systems in e-rickshaws qualify as GST “inputs”, allowing ITC refund under Section 54(3) in inverted duty structure cases.
India uncovers 489 fake GST registrations linked to ₹3,000 crore tax evasion. Know GST fraud rules, ITC dispute rulings, penalties under CGST Act, and court clarifications.
Gauhati High Court rules that Input Tax Credit cannot be denied to genuine buyers for supplier’s GST default. Section 16(2)(aa) read down to ensure fairness.
Allahabad High Court rules ITC cannot be denied when the supplier was registered and paid GST. Judgment protects bona fide purchasers and strengthens taxpayer rights under GST.