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The Madras High Court has annulled the order requiring the reversal of input tax credit (ITC) against a sole proprietor. The court has instructed the GST authorities to process any applicable refunds for amounts that have already been collected. The department reversed the input tax credit of the applicant, Rajkumar Josephshine, citing a limitation u/s […]
The Delhi High Court noted that a GST demand raised against a taxpayer regarding availing of ITC and the utilisation case prima facie includes a double demand. The applicant has been furnished with the freedom by a division bench of Justices Prathiba M. Singh and Rajneesh Kumar Gupta to approach the Appellate Authority against such […]
Under the Goods and Services Tax (GST), a business entity can claim a refund of unutilized Input Tax Credit (ITC) even after it has been terminated. The court has ordered a refund of the unused GST ITC amounting to ₹4.37 crore. The bench of Justice Meenakshi Madan Rai observed that “in the instant matter there […]
On 24.06.2022, the applicant contested the order of the Additional Commissioner Grade-2 (Appeals), Commercial Tax, Meerut (Respondent No. 1), for the period July 2017 to March 2018, as well as the order dated 22.10.2021 passed by the Deputy Commissioner, State Tax, Sector-4, Meerut (Respondent No. 2), for the same period. The petitioner, who is a […]
The Gujarat High Court favoured a ruling in the case of Ajay Industries, a partnership firm engaged in the manufacturing and sales of cottonseed oil, in a matter of the refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime. The case is concerned with the firm’s claim of a […]
Claiming input tax credit under the Goods and Services Tax without the actual supply of goods or services from a non-existent firm falls within the ambit of Section 74 of the Central Goods and Services Tax Act, 2017, the Allahabad High Court has ruled. A writ petition was dismissed by the court contesting the Show […]
The Delhi High Court has expressed concerns about the misuse of Section 16 of the CGST Act, 2017. Many traders have been taking advantage of this provision to wrongfully claim input tax credits, which is not permitted. This situation has raised alarms regarding fairness and legality in tax practices. Through the provisions, the businesses are […]
The High Court of Madras quashed the refusal of the GST Input Tax Credit (ITC) for late filing of GSTR-3B, mentioning the retrospective revision to the Central Goods and Services Tax(CGST) Act,2017. The applicant, Shanker Impexx, had contested the order passed by the first respondent dated 19.04.2023. The counsel of the petitioner said that the […]
In a recent ruling, the Uttarakhand High Court expressed serious concerns over the GST department’s action of negatively blocking the input tax credit (ITC) without issuing a prior notice, questioning the legal authority for such coercive measures. “The working of the Department is startling and shocking. It is not known and incomprehensible as to which […]
