Goods and Services Tax : The issue was whether buyers can claim ITC when suppliers default on tax payment. The court upheld denial, emphasizing ITC is cond...
Goods and Services Tax : Highlights that system-based NGTP tagging cannot replace proper verification before denying ITC. Key takeaway: factual investigati...
Goods and Services Tax : Courts ruled that denying ITC due to supplier non-payment is unjust when buyers act in good faith. The key takeaway is that bona f...
Goods and Services Tax : This explains how courts have imposed strict safeguards on ITC blocking under Rule 86A. The key takeaway is that due process is no...
Goods and Services Tax : The article highlights how aggressive GST actions impact genuine businesses. The key takeaway is the need for balanced enforcement...
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 : Important change in Table 6 of GSTR-9 for FY 24-25 - Taxpayers can now report ITC of previous financial year that was claimed in ...
Goods and Services Tax : The issue involved alleged cyber fraud where funds were credited to the petitioner’s account. The Court granted relief consideri...
Goods and Services Tax : The Court examined whether ITC can be denied when the supplier fails to deposit tax. It upheld the provision, ruling that ITC depe...
Goods and Services Tax : The Tribunal remanded the case after finding that ITC reversals on unsold inventory were not adequately examined. It directed fres...
Goods and Services Tax : Dispute on ITC mismatch between returns was remitted after ex-parte order, allowing reconciliation upon 10% pre-deposit. Key takea...
Goods and Services Tax : The High Court did not decide the constitutional challenge but directed authorities to reconsider the taxpayer’s objections and ...
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...
Goods and Services Tax : CBIC unveils trade facilitation measures, combats counterfeit currency, and detects ₹80 crore GST fraud. Key developments from I...
Explains the correct process for claiming past ITC using GSTR-2B data and filing within the annual return deadline. Key takeaway: claim only reflected ITC to avoid variance notices and defer unmatched invoices.
The judgment confirms that bona fide purchasers remain eligible for ITC even if the seller fails to deposit tax. The Court held that action must be taken against the defaulting seller, not the genuine buyer.
The Court held that bona fide purchasers are entitled to Input Tax Credit even if the seller fails to deposit tax, protecting compliant traders from undue liability.
The tribunal closed the anti-profiteering case as the supplier could not be located, preventing the DGAP from verifying whether GST benefits were passed on. The ruling emphasizes the need for traceable business records.
Blocking Input Tax Credit under Rule 86A without recording written reasons to believe is illegal, as per Allahabad High Court, reinforcing procedural safeguards in GST.
Learn how to correctly report ITC claims, reversals, and reclaims in GSTR-9 for FY 2024–25 with proper table references to avoid duplication and compliance errors.
The Court directed reconsideration of a GST demand after finding that the taxpayer’s reply was not fully evaluated in confirming an ITC discrepancy.
The Court ruled that blocking ITC beyond available credit under Rule 86A is invalid, directing authorities to remove negative blocking from the taxpayer’s Electronic Credit Ledger.
Gujarat AAR held that Input Tax Credit cannot be claimed on GST paid for long-term industrial land leases used for factory construction, citing Section 17(5)(d) of CGST Act. The ruling confirms that such credits remain blocked even before or after construction.
Madras High Court permitted Tvl. Red Rose Garments to debit 50% of its four-month tax dues from a negatively blocked ITC ledger, pending final proceedings.
