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P&H HC issues detailed guidelines on ITC denial for supplier’s non-payment
According to Section 16(2)(c) of the CGST Act, if tax charged in respect of a supply has not been paid by the supplier to the Government, the recipient is not entitled to Input Tax Credit (ITC). This provision has witnessed intense debate among the trade, with courts stepping in to rescue innocent recipients and the […]
Can consequential refund, arising from OIA, be rejected by OIO?
Order-in-Original (OIO, which partly rejected refund) was set aside by Order-in-Appeal (OIA). Fresh refund application (filed on the strength of OIA) was also rejected by a detailed (2nd) OIO on merits. [Order of the Division Bench of the Hon’ble High Court of Delhi, dated 13.07.2026, in WP(C)/9189/2026] Interestingly, the Delhi HC observed that the OIA […]
Inviolable principles governing Section 74 proceedings
“But for the audit undertaken by the Department, the suppression of facts would have gone unnoticed” sounds so rhetoric when I read a class of SCNs! Relying on the Apex Court’s recent dictum in re: Tata Steel, the Hon’ble GSTAT Bengaluru DB, vide order dt. 15.9.26 in APL/10/BUR/2026, observed that: The extended period and penal […]