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Search results for: itc claim

Allahabad HC's Order in The Case of M/S Saniya Traders vs. Additional Commissioner Grade-2

Allahabad HC: Sec 74 Demand Quashed; GST ITC Allowed as Supplier Was Registered

The Allahabad High Court has ruled that a recipient’s right to claim Input Tax Credit (ITC) cannot be denied, provided the supplier was registered under GST at the time the transaction took place. The Bench, led by Justice Piyush Agrawal, set aside a GST demand of ₹9.42 lakh raised under Section 74 of the CGST/UPGST […]

Gujarat HC's Order in the Case of Orient Overseas Container Line Limited & ORS. Vs Union of India & ORS.

GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution

The High Court of Gujarat has provided temporary protection to a container shipping company in a legal case about how it shares tax credits between its different branches. The court has ordered that the authorities should not take any harsh actions against the company while the case is still ongoing. Orient Overseas Container Line Limited […]

Calcutta HC's Order in The Case of Laxmi Ghosh vs. The State Of West Bengal & Ors

Calcutta HC: IGST ITC in GSTR-9 Can Be Offset Against GSTR-3B Tax Demand

Integrated Goods and Services Tax (IGST) Input Tax Credit (ITC) declared in GSTR-9 can be set off against tax demand if skipped in the monthly GSTR-3B, the Calcutta High Court held. Justice Om Narayan Rai bench said that the appellate authority did not give an explanation why the IGST ITC declared in GSTR-9 cannot be […]

Gujarat HC's Order In the Case of Priya Blue Industries Pvt. Ltd. vs Union of India

Gujarat HC: Challenge to GST Section 16(2) Mandating ITC Reversal If Payment Not Made Within 180 Days

The Gujarat High Court, in an order issued a notice on a petition contesting the constitutional validity of the second and third provisions of Section 16(2) of the GST Act, which require the reversal of GST ITC when payment to the supplier is not filed within 180 days. The applicant, Priya Blue Industries Pvt Ltd, […]

Madras HC's Order In Case of M/s.A.S.R Constructions vs The State Tax Officer

Madras HC Directs STO to Review ITC and Interest on Delayed GST Payment

The Madras High Court referred the case back to the State Tax Officer (STO) and provided directions for recalculating interest and reviewing Input Tax Credit (ITC) claims. An order dated 25.02.2025 passed by the State Tax Officer, Bhavani Assessment Circle, Erode, has been challenged by A.S.R. Constructions (applicant). This order confirmed part of the demand […]

Allahabad HC's Order in The Case of M/S Singhal Iron Traders vs. Additional Commissioner And Another

Allahabad HC: Refusal of GST ITC Due to Supplier’s Subsequent Registration Cancellation Held Invalid; Credit Allowed

The applicant’s firm in this case is in the business of trading and supply of iron scrap, purchased goods in August 2018 from a registered supplier, M/s Arvind Metal Suppliers, Nunhai, Agra, against two valid tax invoices and related e-way bills. The payment was made before the supplier via banking channels. The supplier had duly […]

Taxpayers Still Face Issues After MCA Deadline Extension

Taxpayers Struggle With Technical Glitches Despite MCA Deadline Extension

On the Ministry of Corporate Affairs’ (MCA) Version 3 portal, issues are encountered by Company secretaries, chartered accountants, and other compliance professionals, which have made the process of annual filings slower. Even after the extension of the filing due date by the MCA to December 31, 2025, the professionals cite that the move provides temporary […]

Chhattisgarh HC's Order In Case of Harsh Wadhwani vs. DGGI

Big Relief: Chhattisgarh HC Bars Coercive Action in Fake GST ITC Investigations if Taxpayers Cooperate

The Chhattisgarh High Court ruled that no coercive measures will be taken against taxpayers if they cooperate with the GST investigation into bogus ITC claims. Harsh Wadhwani, proprietor of Vijay Laxmi Trade Company, and his authorised representative, submitted a writ petition, contesting the proceedings begun by the Directorate General of GST Intelligence (DGGI). The applicants […]

Chhattisgarh HC's Order in The Case of Bharat Aluminum Company Limited vs. State of Chhattisgarh

Chhattisgarh HC: No GST ITC on Compensation Cess for Power Supplied to Employee Township

The Chhattisgarh High Court has made a significant ruling concerning Bharat Aluminium Company Limited (BALCO) regarding Input Tax Credit (ITC) on Compensation Cess related to imported coal. The court dismissed BALCO’s appeal, stating that the ITC for Compensation Cess is not permissible for electricity generated and supplied to an employee township. The judgment emphasises that […]

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