Indirect Tax Digest |19 December 2025

Highlights

• Gauhati High Court - Reads down section 16(2)(aa) of CGST in respect of a bona fide claim of input tax credit
• Jammu & Kashmir and Ladakh High Court - Amount demanded in the Impugned Order cannot exceed the amount alleged in the show cause notice
• Calcutta High Court - Review Petition filed by the tax authority against the earlier decision affirming the mandatory nature of the 60-day time limit for disbursal of refund applications dismissed

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