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Search results for: itc claim

Madras HC's Order In the Case of Roshan Fruits India Pvt. Ltd Vs Assistant Commissioner

ITC Claimed as Per GSTR 2A Vs 3B: Madras HC Orders Dept. to Dispose Petition Within 30 Days

The Madras High Court in a ruling, asked the Goods and Services Tax (GST) department to dispose of the Rectification Petition within 1 Month since the applicant submitted the reconciled GSTR 2A and GSTR 3B correctly. The writ petition has been filed via the applicant, Roshan Fruits India Pvt. Ltd. asking for the consideration of […]

Revenue Secretary Schedules Meeting with GST Officers

Revenue Secretary Calls Meeting to Crack Down on Fake GSTIN and Wrong ITC Claims

In a measure to stringent the Goods and Services Tax ( GST ) net, India’s Revenue Secretary, Sanjay Malhotra, is taking the helm in a measure complying with a rise in the tax collections. The same conduct is towards the rise in a record-breaking Rs 2.10 lakh crore collected through GST collection in April 2024, […]

Madras HC's Order for M/s.Subh Sri Agencies

Madras High Court: Deemed Reconciling the Differences in GSTR 3B and GSTR 2A/2B for ITC claim

The Goods and Services Tax ( GST ) Assessment order is quashed by the Madras High Court asking for the tax liability stating the discrepancy indicated in GSTR-3B and GSTR 2A/2B with a condition directing the applicant to remit 10% of disputed tax liability. The GST assessment order is contested by the Petitioner Subh Sri […]

Kerala HC's Order for Philips Auto Agencies (India) Pvt. Ltd.

Kerala HC: GSTR-2A & 3B Mismatches Not Ground for ITC Claim Denial

Philips Auto Agencies (India) Pvt. Ltd. approached the Kerala High Court post being denied Input Tax Credit (ITC) under the Goods and Services Tax (GST) Act for the FY 2018-19. The refusal was credited to a discrepancy between GSTR-2A and GSTR-3B. Complete Details Closure: In the case of Philips Auto Agencies the Kerala High Court’s […]

Madras HC's Order for M/s. Sri Shanmuga Hardwares Electricals

Non-Reflection in GSTR 3B: Madras HC Permits GST ITC Claim on Basis of GSTR 9, 2A

A Single Bench of the Madras High Court has suppressed the rejection of a Goods and Services Tax ( GST ) Input Tax Credit ( ITC ) availed on the grounds of non-inclusion of the same in GST Return – GSTR-3B. By claiming that nil returns were incorrectly and inadvertently filed in the GSTR-3B returns, […]

Kerala HC’s Order for Chukkath Krishnan Praveen

Kerala HC Permits GSTR-3B Rectification as ITC Claimed as IGST Instead of SGST and CGST

The Kerala High Court in the case of Chukkath Krishnan Praveen Vs. The state of Kerala permitted the rectification of GSTR-3B because GST ITC claimed as IGST rather than CGST and SGST. As Per the Official Judgment Ms N S Shamila learned Counsel for the petitioner, and Ms Jasmin M M learned Government Pleader for […]

Andhra Pradesh HC’s Order for Tikona Infinet Private Limited

AP HC Dismisses Writ Petition for Manual ITC Claim, Emphasizes Electronic Submission via GST ITC 02 Form

The High Court of Andhra Pradesh has rejected the Writ Petition filed by an assessee opposing the rejection of the GST input tax credit (ITC) claim made manually instead of electronically submitting Form GST ITC 02. The court noted that the taxpayer did not provide evidence to the respondent even after being given an opportunity. […]

Supreme Court's Order for M/S Modi Naturals LTD

SC Overturns HC Decision Denying ITC Claim Citing Absence of Apportionment Calculation

The High Court order has been quashed by the Supreme Court of India dismissing the ITC advantage claimed as the Uttar Pradesh Value Added Tax Act, 2008 (‘the UP VAT Act’) has no provision to compute the ITC apportionment. The taxpayer Modi Naturals Ltd is a company that secures the business of manufacture and sale […]

Delhi HC's Order for K S Commodities Pvt Ltd

HC: Authorities Fail to Include Materials for Establishment of Supplies in Relation to Refund of ITC Claimed

The Delhi High Court, in its decision to re-establish the appeal to the appellate authority, stated that the GST authorities failed to consider the supporting evidence for the input supplies related to the Input Tax Credit (ITC) being claimed. The petitioner, K S Commodities Pvt Ltd, is involved in exporting agricultural products. During the relevant […]

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