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...
Madras High Court directed petitioner to deposit 10% of the disputed tax amount in case of ex-parte order passed. In case the amount is paid, the order of assessment shall be treated as show cause notice and the petitioner shall submit its objections.
Delhi HC rules an order must align with the SCN. In APN Sales Vs Union of India, the court highlights principles of natural justice in GST disputes.
Learn how GSTR-2A ensures GST compliance, prevents tax evasion, facilitates ITC accuracy, and aids in reconciliation, audits, and error-free GSTR-3B filing.
Madhya Pradesh HC declares Section 16(4) of CGST Act unconstitutional, emphasizing taxpayer rights, ITC claim fairness, and legislative intent under GST reforms.
Karnataka High Court addresses ITC blocking under Rule 86A of CGST Rules, directing authorities to provide post-decisional hearing and follow due process.
The Allahabad High Court directed Bushrah Export House to approach the appellate authority for an Input Tax Credit refund claim of ₹98,62,180 under GST laws.
Madhya Pradesh HC ruled that disallowing ITC for late returns is arbitrary, as late fees and interest already serve as a sufficient deterrent.
Learn about India’s efforts to combat fake ITC frauds, including special drives, legal actions, and GST guidelines for enforcement balanced with ease of doing business.
Supreme Court dismissed the SLP filed by the Revenue Department, upholding Delhi High Court’s judgment on CENVAT credit refund to BT India.
Madras HC denies GST ITC on gold coins and T-shirts used in sales promotions, citing Section 17(5)(h). Stock discrepancy claims also upheld for ARS Steels case.
