The Hon’ble Kerala High Court in Intertek India Pvt. Ltd. quashed the order passed under Section 74 of the CGST Act, 2017 demanding reversal of ITC amounting to Rs. 1,31,14,220/- along with equal penalty, and held that ..
The Hon’ble Kerala High Court, in the case of M/s South Indian Bank Ltd. examined the prevalent connection between Input Tax Credit (ITC) and Income Tax depreciation, particularly considering the case of banking industries, Financial Companies, Non-Banking Financial Companies (NBFCs). The Court addressed this issue in the specific context of banking companies, financial institutions, and NBFCs, and held that claiming depreciation on the unavailed portion of the tax credit does not disentitle the assessee from claiming ITC on the remaining portion, where no depreciation has been claimed.
The Hon’ble Karnataka High Court in the case of M/s. Abhimaani Structures and Engineering Private Limited held that impugned orders dated November 15 and 17, 2023 directing ITC reversal u/s 73(9) of the CGST Act, for 2017-18 discrepancies between GSTR-3B claimed and GSTR-2A reflected ITC to be set aside …
The Hon’ble Kerala High Court in the case of K.V. Joshy & C.K. Paul held that Show Cause Notice issued under Section 73 seeking ITC reversal from bona fide recipient is quashed as no prior proceedings were initiated against suppliers despite statutory mandate under Section 42 of the CGST Act to first communicate discrepancies to both parties.
THE HON’BLE KERALA HIGH COURT IN THE CASE OF Indian Medical Association V/s Union of India, decided on 11-4-2025
THE HON’BLE KERALA HIGH COURT IN THE CASE OF N.N. Steel Trading Co. V/s Joint Commissioner (Appeals), Central Tax, Central Excise and Customs, decided on 22-10-2024
THE HON’BLE KERALA HIGH COURT IN THE CASE OF Kalleppuram Metals V/s Union of India
THE HON’BLE KERALA HIGH COURT IN THE CASE OF
Date of fresh application after rectification of deficiencies not to be considered for determining period of limitation for filing refund
NO ITC FOR PURCHASING DEALER UNLESS SUPPLIER DEPOSITS TAX WITH GOVERNMENT
