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Tag: sec 16 of cgst act

ArticleGST Article

Supreme Court Takes Up Constitutional Validity of Section 16(2)(c) in Bona Fide Recipient ITC Dispute

byCA Bimal Jain31/05/202631/05/2026

The Hon’ble Supreme Court in M/s Prime Metals heard the submissions of the petitioner’s counsel, directed that a copy of the petition be furnished to the learned Additional Solicitor General

ArticleGST Article

GST DAILY – 474 : Refund directed with interest as administrative circulars cannot prevail over statutory rules: HC

byCA Pradeep Modi14/12/202514/12/2025

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF Carbolase Technologies V/s Assistant Commissioner of Customs, Tuticorin, decided on 21-2-2025

ArticleGST Article

GST DAILY – 460 : Matter to be remanded as levy of Interest and penalty unjustified where unutilized ITC was reversed: HC

byCA Pradeep Modi29/11/202529/11/2025

THE HON’BLE MADRAS HIGH COURT IN THE CASEOF Fairmacs ShipstoresPvt. Ltd.   V/s Deputy Commissioner (ST)

ArticleGST Article

GST DAILY – 436 : Refund of interest and penalty ordered as ITC was allowed for delayed filing of return as per amendment made by Finance Act, 2024: HC

byCA Pradeep Modi22/11/202522/11/2025

THE HON’BLE JHARKHAND HIGH COURT IN THE CASE OF Ram Constructions V/s Union of India

ArticleGST Article

GST DAILY – 423 : ITC cannot be claimed if the supplier issued invoices without actual receipt of goods: HC

byCA Pradeep Modi16/11/202516/11/2025

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF T.S.R. Trading Company V/s Commissioner of Commercial Taxes, decided on 30-10-2024

ArticleGST Article

GST DAILY – 343 : ITC can’t be allowed if genuineness of transaction with physical movement of goods couldn’t be proved: HC

byCA Pradeep Modi07/09/202507/09/2025

THE HON’BLE ALLAHABAD HIGH COURT IN THE CASE OF Anil Rice Mill V/s State Of U.P. Writ Tax No. 886 of 2023, decided on 14-8-2024

ArticleGST Article

GST DAILY – 334 : Order denying ITC for FY 2018-19 due to delay was set aside by HC, remitting case for reconsideration as per Finance (No.2) Act, 2024 amendment

byCA Pradeep Modi07/09/202507/09/2025

THE HON’BLE MADRAS HIGH COURT IN THE CASE of – Kannan Mahalingam V/s Commissioner of GST & Central Excise, decided on 29-7-2024

ArticleGST Article

GST DAILY – 332 : HC granted interim protection against any coercive action as proposed amendment in Sec. 16(4) would help assessee

byCA Pradeep Modi07/09/202507/09/2025

THE HON’BLE CALCUTTA HIGH COURT IN THE CASE OF Cart Infralog Ltd. V/s Assistant Commissioner of CGST & CX, decided on 29-7-2024

ArticleGST Article

GST DAILY – 329 : Assessee could not be given the benefit of ITC unless tax collected had actually been paid to the exchequer: HC

byCA Pradeep Modi07/09/202507/09/2025

THE KERALA HIGH COURT IN THE CASE OF  Tirupati Balaji Traders V/s Union of India , decided on 24-7-2024

ArticleGST Article

Section 16 Understanding Input Tax Credit (ITC) Eligibility under GST

byRAJAGOPAL K15/07/202515/07/2025

In-depth Analysis of Input Tax Credit provision under GST Act

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