Stay updated
The Hon’ble Allahabad High Court in M/s Tikona Infinet Private Limited v. State of U.P. set aside the demand raised on the ground that assessee instead of passing the ITC through Form GST ITC-02 transferred ITC through Form GSTR-3B and held that the stand of the Revenue Department was not correct since the Form ITC-02 was not live on the common portal.
The Hon’ble Calcutta High Court in Suncraft Energy Private Limited and Another v. The Assistant Commissioner, State Tax set aside the order of reversing excess credit availed in Form GSTR-3B as compared to Form GSTR-2A and held that the demand notice issued to the assessee for reversing the ITC could not be sustained without proper inquiry into the supplier’s actions.
The Hon’ble Delhi High Court in the matter of M/s Chegg India Pvt. Ltd. v. Commissioner of Central Goods and…
The Hon’ble Jharkhand High Court in Anupam Kumar Pathak v. The State of Jharkhand and Ors. [W.P. (Cr.) No. 141…
The Hon’ble Andhra Pradesh High Court in Thirumalakonda Plywoods v. The Assistant Commissioner held that, mere acceptance of GSTR-3B returns with late fee will not exonerate the delay in claiming ITC beyond the period specified under section 16(4) of the CGST Act.
Finally today’s clarification on No ITC reversal on warranty supplies validates my personal view penned down almost four year back.…
The Hon’ble Supreme Court in Commissioner of Central Excise Pune II v. SS Engineers dismissed the appeal of the Revenue and held that, value of items which were directly delivered to customer’s place and which never entered in the factory of the assessee should not be added to assessable value of goods supplied by the assessee.
The AAR, West Bengal, in the case of Mindrill Systems and Solutions Pvt. Ltd. ruled that, Input Tax Credit cannot be claimed on construction of immovable property which is capitalised in the books of account.
The Hon’ble Madras High Court in Seoyon E-Hwa Summit Automotive India (P.) Ltd. v. Deputy Commissioner (ST)-I held that rejection of rectification application filed under section 161 of the CGST Act, 2017 is justified as the assessee has not cooperated with the Assessing Officer during the assessment.
Six years after the rollout of the biggest indirect tax reform in India, Goods and Services Tax (GST) revenue of…