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...
A legal analysis clarifies that GST’s ITC restriction for used cars applies only to the vehicles themselves, not other supplies like repairs, despite a notification’s broad wording.
Understand how functionality test determines Input Tax Credit (ITC) eligibility for buildings under GST. Learn about key court rulings and legal precedents.
The Delhi High Court has decided to hear a writ petition filed by Hybon Technologies, which challenges the tax authorities’ jurisdiction to scrutinize Input Tax Credit (ITC) claims while processing a refund application. The court overruled the preliminary objection of the department and will consider the core legal issue.
Madras High Court upheld a single bench order quashing assessments on ITC reversal under the TNVAT Act, but allowed for the assessments to be revived if the Supreme Court reverses a prior High Court ruling.
The Gujarat Authority for Advance Ruling (AAR) addresses whether Input Tax Credit (ITC) on imported goods must be reversed if payment to the foreign supplier is made after 180 days, but within FEMA and RBI guidelines.
Madras High Court held that ITC in respect of delayed GSTR-3B allowed provided GSTR-3B is filed on or before 30.11.2021. accordingly, claim of ITC barred by limitation in terms of section 16(4) of CGST Act but within period prescribed in terms of section 16(5) is allowed.
The petitioner has preferred the present appeal mainly contesting that respondent-department erred in denying claim of ITC for delay in filing GSTR-3B returns since the delay was on account of Covid-19 outbreak.
The Karnataka High Court set aside an order against NL Tile Art Pvt. Ltd., citing that tax authorities failed to consider the company’s annual returns and ITC reversal forms.
AAR Tamil Nadu held that ITC is eligible only on structural steel supports for cranes and HVAC in Shibaura Machine India case; ITC on civil works and PEB sheeting disallowed.
Tamil Nadu’s GST Authority for Advance Ruling has clarified the GST treatment for fly ash bricks, addressing their HSN code, applicable tax rates, ITC eligibility, and the inapplicability of reverse charge and composition schemes.
