A. Amendment
Whether ITC is eligible in the absence of proof of the genuineness of transactions
by CA Ritesh Arora
No, the Honorable Supreme Court in the case of The Additional Commissioner of Commercial Taxes v. M/s Shankara Infrastructure Materials Ltd. [arising out of SLP (Civil) No. 5504 of 2022 dated October 14, 2024] granted leave and allowed the appeal and disposed of the case. The respondent M/s. Shankara Infrastructure Materials Ltd. was duly served notice, however, no appearance was made before the officer. Further, on July 19, 2024, the case was last listed. The Additional Commissioner of Commercial Taxes (petitioner) contended that the case was covered by the judgment of State of Karnataka v. Ecom Gill Coffee Trading Private Limited [Civil Appeal No. 230 of 2023] and alleged that the case is of bogus claim without any actual transactions. Hence, the Assessee cannot claim the Input Tax Credit.
Whether Writ Petition is maintainable against SCN issued under Section 74 alleging suppression
No, the Honorable High Court of Rajasthan in the case of Power And Instrumentation (Guj) Ltd V. The Additional Commissioner Of Cgst And CE, Cgst Commissionerate, Udaipur, Rajasthan D.B. Civil Writ Petition No. 7766/2024 dated 08.07.2024 disposed of the writ petition filed challenging SCN issued under Section 74 of the Act alleging suppression. The Honorable Court noted that the earlier order dated 25.07.2023, which initially restricted the respondents to proceed under Section 73, was modified by the order dated 24.04.2024. The modification granted liberty to the respondents to proceed under any provision of the CGST Act, not just Section 73.
GST Litigation Course by CA Arup Dasgupta on 26, 27 & 28th November, 2024.
🥳 We are happy to conduct – GST Litigation Course basis your feedback as detailed below –
📚 Content of the course
- How to read the SCN
- Preparation for adjudication
- Analysis of Order in Original for filing the appeal.
- Key points to remember while Drafting the appeal
- Action points after receiving the Order in appeal
- Practical case study based discussions
🗓 Date: 26, 27 & 28.11.2024 (Tuesday, Wednesday & Thursday)
⏰ Time: 6:00 pm to 8:00 pm.
🎤 Speaker: Adv. (CA) Arup Dasgupta
▶ Medium: English
🤝 Fees: Rs. 1,999/-
🎥 Recording – Yes
📚 Study material – Yes
🎖 Certificate – Yes
✍ Please register here-
- Step 1: fill form – https://zcmp.in/3hFf
- Step 2: make payment – https://pmny.in/PAYUMN/yIhYMJwSQvil
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