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...
Delhi High Court overturns retrospective GST registration cancellation due to lack of details in notice and order, orders modification from date of notice.
Impugned GST order dismissed petitioner’s reply as unsatisfactory and lacking substantial documents. court highlighted absence of any request for further details from petitioner, indicating a failure to engage with submitted reply effectively.
Court observed that the petitioner had provided a detailed reply addressing each head of the Show Cause Notice. However, the impugned order merely stated that the reply was not satisfactory without providing any substantive reasoning or analysis. The Court held that this lack of consideration rendered the order unsustainable.
Read about the Madras High Court’s decision to quash a GST assessment order due to confirmed tax liability exceeding the amount in the show cause notice by Rs. 69 lakh.
Allahabad High Court’s ruling in Commissioner vs Soma Enterprises Ltd stating that Input Tax Credit (ITC) claims cannot be granted solely on the basis of invoices and payment details
Explore the Delhi High Court’s directive for re-adjudication in Canara Bank’s case against a cryptic order regarding GST demands. Get insights now!
Madras High Court orders State Tax Officer to provide clear reasons for denying Rs. 14L GST transitional credit/ITC to Alpha City Chennai IT Park Projects Pvt Ltd.
Read the full judgment of Madras High Court’s decision to quash a GST order against APL Apollo Tubes Limited due to lack of specific reasons for denying Input Tax Credit.
Explore the Madras High Court’s ruling allowing Tvl. AP Foundries Pvt Ltd to contest a disputed tax demand by paying 10%. Get insights now!
In the case of GG Organics Care Pvt. Ltd. Vs State Tax Officer, Madras High Court sets aside an order dated 22.12.2023, directing reconsideration due to issues regarding the duration of GST audit and non-filing of Form ITC-02. The petitioner is instructed to remit 10% of the disputed tax demand as agreed.
