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 Gujarat High Court upheld the constitutional validity of Section 16(2)(c) of the CGST Act, holding that ITC is unavailable if the supplier fails to deposit GST. The key takeaway is that bona fide purchasers remain subject to statutory ITC conditions despite having fulfilled their own obligations.
The Kerala High Court held that Input Tax Credit could not be denied where the taxpayer filed the return before the cut-off date prescribed under Section 16(5) of the CGST Act. The matter was remanded for reconsideration of ITC eligibility.
The growing dispute over denial of Input Tax Credit due to supplier non-payment of tax has now reached the Supreme Court. The issue centres on whether bona fide buyers can lose ITC despite genuine purchases and proper documentation.
Supreme Court held that Input Tax Credit claims cannot be validated merely through invoices and cheque payments, requiring purchasers to prove genuine movement and delivery of goods.
The High Court held that further custodial detention was unnecessary where the complaint had already been filed and investigation against the petitioners had substantially concluded. Bail was granted subject to conditions against influencing witnesses.
The Punjab and Haryana High Court granted regular bail after noting that none of the 25 prosecution witnesses had been examined despite the accused being in custody since May 2025. The Court held that prolonged incarceration pending trial was not justified.
Court reiterated that gravity of economic offences alone is insufficient to deny bail in every case. It emphasized that bail remains the rule unless exceptional circumstances exist.
The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that investigation and filing of challans were already complete. The Court held that prolonged custody after completion of investigation was not justified.
The High Court granted regular bail in a GST tax evasion case after noting that the evidence was primarily documentary and the complaint had already been filed. The Court also imposed strict conditions to prevent witness influence.
Courts ruled that telecom towers remain movable goods because they can be dismantled and relocated, even when bolted to concrete foundations. The decision preserves GST input tax credit eligibility for telecom infrastructure.
