Goods and Services Tax : A supplier cannot issue a GST credit note merely because the buyer has not paid the invoice. The proper remedy is to document the ...
Goods and Services Tax : The article explains how mandatory IMS and the Zero-Mismatch Policy require taxpayers to verify invoices before claiming ITC, maki...
Goods and Services Tax : The article explains how IMS makes accepted invoice records the basis for ITC eligibility, strengthening compliance, fraud detecti...
Goods and Services Tax : The Madras High Court held that retrospective cancellation of a supplier's GST registration alone is insufficient to deny ITC. Aut...
Goods and Services Tax : The article explains why retrospective GST cancellation alone should not result in ITC denial where buyers have complied with Sect...
Goods and Services Tax : Representation addressed to Union Finance Minister, GST Council and CBIC seeks legislative and administrative relief for bona fide...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims based on fake invoices without actual supply of goods or services. The accused was arr...
Goods and Services Tax : Authorities uncovered fraudulent ITC claims exceeding ₹8 crore without actual supply of goods. The ruling highlights that ITC is...
Goods and Services Tax : CGST Delhi South arrested a director for allegedly availing ₹6.53 crore in fraudulent ITC based on bogus invoices worth ₹36.28...
Goods and Services Tax : Government advisories revised the IMS process to stop unfair tax escalation on credit note rejection. The key takeaway is balanced...
Goods and Services Tax : Madras High Court set aside certain GST orders after holding that DRC-01 notice should have preceded adjudication following the ea...
Goods and Services Tax : Odisha AAR held that questions relating to refund of accumulated ITC under Section 54(3) are not maintainable under the advance ru...
Goods and Services Tax : The High Court granted regular bail in a GST fraud prosecution after noting that the investigation had been completed, the complai...
Goods and Services Tax : The SC declined to interfere with the High Court ruling that Rule 86A cannot be used to create a negative Electronic Credit Ledger...
Goods and Services Tax : The High Court held that Rule 86A permits blocking only of input tax credit actually available in the Electronic Credit Ledger. Ne...
Goods and Services Tax : GSTN has launched a standardized Annexure-B Offline Utility for refund applications involving accumulated ITC to enable automated ...
Goods and Services Tax : The portal will restrict GSTR-3B filing if ITC reclaims exceed ledger balances. The key takeaway is mandatory correction of excess...
Goods and Services Tax : The Delhi government allows registered taxpayers to rectify GST orders where previously denied ITC is now eligible under section 1...
Goods and Services Tax : Rajasthan GST circular directs officers to reject Input Tax Credit claims for taxpayers who register after 30 days from becoming l...
Goods and Services Tax : Learn about the Rajasthan Commercial Taxes Department's new directive on verifying and rejecting Input Tax Credit claims for busin...
The case addressed an assessment order passed without considering the taxpayer’s response to the show cause notice. The Court quashed the order and allowed fresh adjudication subject to a 50% pre-deposit, emphasizing procedural fairness.
The Court held that retrospective insertion of Section 16(5) cures delayed ITC claims for earlier years. The matter was remanded for fresh verification subject to submission of supporting documents.
This explains how courts have imposed strict safeguards on ITC blocking under Rule 86A. The key takeaway is that due process is now mandatory before blocking credit.
The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement and protection of bona fide taxpayers.
The court declined to examine the constitutional validity of Section 16(2)(c) in absence of clear factual basis. It held that disputed facts must be examined through statutory appellate remedies.
The court addressed denial of input tax credit due to mismatch with GSTR-2A and missing invoices. It allowed the taxpayer to seek rectification with supporting documents before the proper officer.
The case examined whether purchase tax liability could be enforced when system defects prevented payment. The court held that software issues causing revenue-neutral outcomes made the demand unsustainable.
The Court held that an SCN uploaded in the Additional Notices Tab without effective visibility denied the assessee a fair hearing, leading to the quashing of the demand order.
Considering the duration of custody and the likely delay in trial, the Court found continued detention unnecessary. It granted bail while noting that the case would be decided on merits later.
Authorities are targeting buyers based on supplier defaults without proper verification. Courts emphasize that bona fide taxpayers should not be punished without proof of wrongdoing.
