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...
The Court set aside a GST assessment order based on an ITC mismatch after the taxpayer claimed the seller failed to upload invoice details. Fresh assessment was allowed subject to deposit of 10% of disputed tax.
Judicial precedents confirm that where goods or services support taxable supplies, only proportionate ITC reversal is permitted. Complete denial of credit would violate the value-added taxation principle.
The Madras High Court upheld the blocking of Input Tax Credit under Rule 86A after the Managing Director admitted availing ITC on blocked invoices during inspection. The Court ruled that such admission weakened the taxpayer’s challenge to the department’s action.
Courts have increasingly held that Input Tax Credit cannot be denied to bona fide taxpayers merely because suppliers failed to pay GST. Authorities must prove fraud or collusion before disallowing ITC.
Courts clarify that input tax credit cannot be denied merely because a supplier’s GST registration was cancelled retrospectively. Authorities must examine the genuineness of the buyer’s transactions and supporting documents.
The Court held that blocking of the Electronic Credit Ledger must automatically cease after one year under Rule 86A(3). Continued restriction beyond the statutory period was declared illegal.
The High Court condoned delay in filing a GST appeal where the taxpayer believed the supplier would rectify an ITC mismatch. The appeal was restored for decision on merits.
Section 64 of the CGST Act empowers the proper officer to undertake summary assessment in special cases where any delay is likely to adversely affect revenue. This provision is intended only for urgent situations — for example, unaccounted goods in transit, perishable goods, or fly‑by‑night dealers where immediate crystallisation of liability is essential. It is an exception […]
Karnataka HC allows refund of accumulated ITC under inverted duty structure, holding refund cannot be denied merely because input and output goods fall under same HSN.
The Allahabad High Court rejected bail in a large GST fraud involving fake invoices and dummy firms used to generate fraudulent input tax credit. The Court held that economic offences causing huge loss to public funds require a stricter approach to bail.
