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...
Patna High Court upheld ITC blocking under Rule 86A due to a non-existent supplier, deeming it an interim measure. The court noted the availability of a review remedy under guidelines.
Supreme Court upholds Gujarat High Court ruling, allowing GST appeal pre-deposits via Electronic Credit Ledger, providing relief for taxpayers.
Supreme Court dismisses appeal, affirming ITC refund claims for inverted duty structure prior to July 18, 2022, cannot be denied based on filing date.
Allahabad HC dismisses plea against GST demand on ITC from fake firms. Rules claims without actual supply fall under S.74 fraud, upholds pre-deposit for appeal.
Delhi HC upholds GST demand for wrongful ITC use, allows appeal route for Pret Study By Janak Fashions despite finding lack of diligence in original process.
Ambiguities in new GST law for Input Service Distributors, including RCM credit and distribution process, create uncertainty for businesses.
Gujarat GST Authority for Advance Ruling rejects application on ITC refund restriction for clay producer, citing lack of jurisdiction on refund matters.
Gujarat GST AAR rules input tax credit not allowed on factory building construction, including PEB structure and crane supports, classifying them as blocked civil structures.
Calcutta High Court directs WB Tax Board to re-verify ALD Automotive VAT ITC claim after noting discrepancies in document submission.
Delhi HC dismisses plea against fraudulent ITC demand, notes pattern of writ misuse in fraud cases, imposes ₹1 lakh cost for contradictory stands.
