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 issue was whether ITC could be recovered from a bona fide recipient without first proceeding against the supplier. The key takeaway is that statutory procedure under Section 42 must be followed before reversing ITC.
The court ruled that exporters making zero-rated supplies can claim refund of unutilized ITC even if suppliers ignored deemed export procedures. Refund cannot be denied when deemed export benefits were never availed.
This explains why certain GST credits are disallowed under law and how courts determine whether ITC is wrongly blocked despite business use.
The High Court quashed GST orders where ITC was denied without verifying whether the supplier paid tax and filed returns. The matter was remanded for fresh factual adjudication.
n: The Court ruled that denying ITC for supplier non-compliance results in cascading tax. Authorities must ensure GST taxes only value addition and not penalise genuine buyers.
Court rejected writ petition challenging GST demand, directing petitioner to pursue appeal under Section 107 due to alleged fraudulent Input Tax Credit transactions.
The Supreme Court has confirmed that Rule 86A cannot be used to create negative ITC balances, reinforcing that recovery must follow statutory adjudication.
The Court ruled that ITC reversal is unsustainable when the supplier was registered and tax was duly paid. The petitioner’s ITC claim was upheld as legitimate.
Delhi High Court dismisses writ petition challenging GST order, directing taxpayers to use statutory appeal under Section 107 due to complex ITC fraud investigations.
The Court noted that the writ petition challenging alleged fraudulent ITC was dismissed but allowed additional time to pursue a statutory appeal. The ruling permits the appeal to be filed without being treated as time-barred.
