Key GST and Customs Legal Updates: E-Filing, ITC, Refunds, and Recent High Court Judgments

• E-filing of appeals before CESTAT will be mandatory from 01.01.2026; previously filed appeals must also be e-filed before final hearings.
• Forms GSTR-9 and GSTR-9C for FY 2024-25 are now available on the GST portal, with FAQs released by GSTN.
• Sikkim High Court ruled that accumulated ITC must be reversed upon business closure, and refund is not allowed under the CGST Act.
• Bombay High Court decisions: (1) Omission of rule 96(10) lapses all pending proceedings not “past and closed”; (2) Validity of denying ITC for reverse charge supplies upheld; (3) Blocking of Electronic Credit Ledger is limited to available ITC only; (4) Refund of unutilised ITC of Compensation Cess allowed for export goods not liable to Cess.

Source: vaishlaw.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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