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Search results for: itc claim

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 […]

Proper Suggestions for ITC Difficulties While Claiming

Practical GST ITC Claiming Complexness with Suggestions

Since the GST execution, the claim of the ITC has seen various changes with the government’s purpose to permit lower and recover more and limiting the claim only when the invoices or debit notes would be uploaded through the suppliers in GSTR-1 form. From this article, we pose an intention to undergo the difficulties of […]

Budget 2022-23 May Hard to Claim GST ITC

Budget 2022 GST Proposals May Tight ITC Claims for Suppliers

The changes drawn in the GST law under the finance bill 2022 can bring the cash inflow to the businesses and make the provision for the taxpayers to be accurate with their Input tax credit report when they file the returns. The amendments asked in the Union GST act sections concerning Input tax credit have […]

GST Portal New Functionality on ITC Claiming

New Feature of GST ITC Claiming Which Not Reflected GSTR 2A/2B

The latest feature has been updated on the GST portal in which the assessee can avail of the ITC despite it is not shown in GSTR-2A or 2B which is a bigger advantage to assessees. To support the importers of goods along with the recipients of the supplies via SEZ search bill of entry that […]

Gujarat HC's Order for DGGI officers Related to ITC Fraud

Gujarat HC: DGGI Officials Authorized to Issue Writ for Wrongful ITC Claim

Many people may not know that there is a constitutional office of the ‘Directorate General of the Goods and Services Tax Intelligence’. The Gujarat High court has in a recent decree held that DGGI officers are completely empowered to issue the summons to the taxpayers as per the Central Goods and Services Tax Act, 2017 […]

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