Indirect Tax Weekly Digest | 23 December 2022

Read more about Indirect Tax Legislative, Judicial updates and Foreign Trade Policies in The Indirect Tax Weekly Digest by BDO in India.

This edition of the weekly digest highlights:   

  • High Court of Kerala - Taxpayer is entitled to claim refund of GST paid on Notice Pay recovery in light of the Circulars issued by Central Board of Indirect Taxes and Customs (‘CBIC);
  • High Court of Delhi - Blocking of input tax credit (‘ITC’) available in the Taxpayer’s Electronic Credit Ledger (‘ECL’) for a period beyond one year is without the authority of law;
  • High Court Of Jharkhand - Summary Show Cause Notice cannot substitute or be deemed as a proper Show Cause Notice as per Section 73 of the CGST Act.

We hope you find it useful and an interesting read.

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