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Calcutta HC's Order In Case of Mitali Saha VS State of West Bengal & Ors

Calcutta HC Grants Relief for Non-Receipt of GST SCN U/S 73 Due to Technical Glitches

The Calcutta High Court asked the applicant to contest the order before the appellate authority as the failure to Receive show cause notice ( SCN ) u/s 73 of the Central Goods and Service Tax ( CGST ) Act 2017 was due to GST Portal Issue. The applicant Mitali Saha, filed the writ petition contesting […]

CBIC Cir No. 216/10/2024-GST for Clarification on Tax Liability & ITC Availability

CBIC Clarifies Tax Liability & GST ITC Availability Via Cir No. 216/10/2024 on Warranty

Clarification concerning GST liability and input tax credit (ITC) availability in cases of Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST on 17.07.2023 has been issued by the Central Board of Indirect Taxes and Customs (CBIC). Circular No. 195/07/2023-GST dated 17.07.2023 clarified specific issues concerning GST liability and availability of input tax credit (ITC) […]

Odisha GST AAR's Order for M/S EFC Logistics India Pvt Ltd

AAR Odisha: GTA Can Claim GST ITC Based on the Supplier’s Tax Invoices U/S 16

In the matter of “In re EFC Logistics India Pvt. Ltd. (GST AAR Odisha),” M/S EFC Logistics India Pvt Ltd (after this referred to as the ‘Applicant’), filed an application for an advance ruling u/s 97 of the CGST Act, 2017, and the related section of the OGST Act. The petitioner is a Goods Transport […]

Madras HC’s Order In Case of AP Studio Enterprises Vs. The Assistant Commissioner (ST)(FAC)

Madras High Court Rejects GST ITC Mismatch Demand Due to Ignored Key Certificates

The demand has been quashed by the Madras HC concerning the input tax credit (ITC) mismatch as the department still needs to consider certificates obtained by buyers. The bench of Justice Senthilkumar Ramamoorthy witnessed that important records, like the supplier’s and the chartered accountant’s certificates, were not considered in the issuance of the demand order. […]

TN GST AAR's Order for Arthanarisamy Senthil Maharaj

Tamil Nadu AAR: ITC is Not Allowable for Rotary Car Parking Systems Under GST

Input tax credit (ITC) is not permissible on rotary car parking systems, the Tamil Nadu Authority of Advance Ruling (AAR) held. The bench of D. Jayapriya and A. Valli noted that the Rotary car parking system is an infrastructure to cater to the requirement for greater urban density and compactness in cities and to make […]

GST AAAR's Order for M/s. Wago Private Limited

Gujarat AAAR: GST ITC Ineligible on Installation Services for AC & Ventilation Systems

For Advance Ruling (AAAR) of Gujarat recently, the GST Appellate authority made a ruling in the matter of Wago Private Limited. The same ruling concentrated on the eligibility of input tax credit (ITC) for expenses made on air conditioning and ventilation systems utilized in the establishment of a new factory. The very ruling furnishes clarity […]

Madras HC’s Order in Case of Mr.Panjatcharam Kumaravel Vs. The Deputy State Tax Officer

Madras HC Permits Contesting GST ITC Misplacement in 3B Notice with 10% Pre-Deposit

The Madras High Court in a ruling permitted it to challenge the order on a 10% pre-deposit condition as agreed by the applicant for the case of misplacement of Input Tax Credit ( ITC ) in GSTR-3B. The court also marked the petitioner’s submission that he was not able to respond to notices as uploaded […]

Allahabad HC's Order In Case of M/S Rajshi Processors Raebareli Thru vs State Of U.P. Thru.

Allahabad HC: Wrongfully Claimed ITC U/S 16 from Fake Firms is Not Estopped from Being Challenged by Officials

The council is not estopped from availing a measure against the bogus claim of the ITC only because the firms with which the transactions were alleged to have proceeded were enrolled during alleged transactions, Allahabad HC ruled. Justice Subhash Vidyarthi noted that fraud vitiates the most solemn proceedings and ruled that the I.T.C. benefit had […]

Delhi HC's Order In Case of Mrishi Marcndey India Ltd Vs Sales Tax Officer

Non-consideration of GSTR-2A & Reply in Readjudication SCN Case, Delhi HC Cancels Order for Claiming Alleged Excess GST ITC

The Delhi High Court in a decision has set aside an order for an alleged excess claim of Goods and Services Tax ( GST ) Input Tax Credit( ITC ) for the FY 2018-2019. The applicant has contested the order on 15th March 2024 which was issued without regarding the answer furnished via the applicant […]

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