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...
Delve into the complexities of Rule 86A under the GST Act, exploring its provisions, conditions, and implications for the electronic credit ledger (ECL), and understand the debate surrounding negative blocking.
Calcutta HC rules IGST credit wrongly claimed instead of CGST and SGST need not be reversed. Key details on the Cosyn Limited case inside.
Understand the constitutional validity of sections 16(4) and 16(2)(c) of the CGST Act, 2017, as discussed in the recent Kerala High Court ruling on input tax credit.
Kerala HC in M.Trade Links Vs Union Of India extends ITC claim deadline to November 30, effective from July 2017, easing GST compliance for taxpayers
Understand the eligibility of Input Tax Credit (ITC) under GST law for HVAC systems, lifts, and similar equipment. Examine legal provisions and rulings to determine if ITC applies to these immovable property components.
Delhi High Court orders GST registration cancellation from SCN issue date in Udayraj Yadav vs. Sales Tax Officer. Learn the key points and implications of the judgment.
Delhi High Court nullifies an order by GSTO, criticizing its failure to consider petitioner’s replies properly. Remits the case for re-adjudication.
Delhi HC orders re-adjudication of ITC discrepancies case against RCUBE International. Proper Officer must reconsider reply and follow due process.
Learn about input tax credit (ITC) on food and beverages under GST. Understand exceptions, definitions, and conditions for availing ITC in this comprehensive guide.
Explore the GST implications on canteen and transport services provided by Zentiva Pvt Ltd to its employees as per the recent Gujarat AAR ruling.
