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Search results for: input tax credit

SC Issues Notice to Center, FM and National Anti Profiteering Authority

SC: Notice to Center, FM and NAA Related to Constitutional Validity of Anti-profiteering Provisions

The Supreme Court issued notices to the Central government, the GST Council, the Central Board of Indirect Taxes and Customs, and others concerning the constitutional validity of anti-profiteering provisions under the goods and services tax (GST). A bench of Chief Justice D.Y. Chandrachud, with Justices J.B. Pardiwala and Manoj Misra, did not issue the prayer […]

Gauhati HC’s Order for M/s Surya Business Private Limited

Gauhati HC Halts Show Cause Notice U/S 73(1) for ITC Reversal Due to Supplier’s Default

The Gauhati High Court has granted the interim stay of Show Cause Notice for the matter of Surya Business Private Limited, asking for the reversal of GST ITC on account of default at the supplier’s end. The bench of Justice Manish Choudhury has noted that the plea contesting the Show Cause Notice pursuing reversal of […]

Kerala HC's Order for M/S Kochi Medicals

Kerala HC Sends Case for Reassessment Regarding GSTR-1 Submission Issue As Per Circular

The Kerala High Court remanded the case for re-adjudication on the case of the Submission of GSTR -1 established on the Central Board of Direct Taxes ( CBDT ) Circular. Mr. Abraham K. J., Counsel for the petitioner and Ms. Reshmita Ramachandran, Government Pleader. The applicant M/S Kochi Medicals, is a registered dealer under the […]

Madras HC's Order for M/s. Eicher Motors Limited

Madras HC: Interest Can’t Be Imposed for Delayed GSTR-3B Filing if Payment is Deposited Within Due Date

In the case involving M/s. Eicher Motors Limited versus the Superintendent of GST and Central Excise, the Madras High Court has ruled that no interest should be imposed if the Goods and Services Tax (GST) is deposited within the stipulated due date, even if the GSTR-3B filing is delayed. The petitioner, a well-known manufacturer specializing […]

Delhi HC Verifies Anti-profiteering Provisions Under GST

Delhi HC Affirms Legitimacy of Anti-Profiteering Provisions in GST for Over 100 Companies

On Monday, the Delhi High Court affirmed the constitutional validity of the anti-profiteering provisions within the Goods and Services Tax (GST). Over 100 companies, including Hindustan Unilever, Patanjali, Jubilant Foodworks, and Phillips, had filed petitions challenging these provisions. The court ruled that these provisions specifically address the necessity for a proportional reduction in prices when […]

Madras HC's Order for M/s Tulip Nilgiris Exports Pvt. Ltd.

Madras HC: Claim of GST Refund Must Submitted within 2 Years from the Date of Export

The Madras High Court has ruled that a claim for an Integrated Goods and Services Tax (IGST) refund must be submitted within two years from the relevant date, computed from the export date of the goods through any mode. Justice Senthilkumar Ramamoorthy’s bench noted that the refund claim in question pertains to exports conducted between […]

Kerala High Court's Order for Tyre India Spare India

Kerala HC Allows Writ Withdrawal Due to Extension of Time Limit for GST Appeal

The recent ruling by the Kerala High Court in the matter of Tyre India Spare India vs State Tax Officer examined the constitutional validity of Section 16(4) of the GST Act. The petitioner contested the denial of the Input Tax Credit (ITC) and the application of Section 16(4) in certain scenarios, seeking various reliefs. This […]

Calcutta HC's Order for Pacharia Exports Private Limited

Calcutta HC: ITC Not Permitted, Amount Paid to 3rd Party Instead of the Particular Dealer

The writ petitioner is not qualified to take advantage of the ITC since he did not pay the amount to the selling dealer and did it to a third party, the Calcutta High Court ruled. The bench comprising Chief Justice T.S. Sivagnanam and Justice Supratim Bhattacharya has noted that the writ petitioner cannot insert words […]

Punjab And Haryana High Court's Order for M/s Garg Rice Mills

Punjab And Haryana HC: Notice for Limitation Period Extension Under GST Section 168A

The government has received a notice from the Punjab and Haryana High Court regarding a plea that questions the extension of the limitation period under Section 168A of the GST Act. A bench comprising Justice G.S. Sandhawalia and Justice Lapita Banerji has temporarily halted the issuance of final orders in Section 73 cases related to […]

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