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Madras HC's Order in The Case of M/s.Tuskers Associates vs The State Tax Officer

Madras HC Allows 15% Pre-deposit for Late GST Appeal on Non-Reflection of Credit Note, ITC Reversal in GSTR-2A

The Madras High Court dismissed a plea by M/s. Tuskers Associates, a Chennai-based partnership firm, but allowing them to appeal a GST assessment order with a 15% pre-deposit of the disputed tax. The case is related to the notice that was furnished dated August 29, 2024, by a tax official from the Velachery Assessment Circle. […]

Allahabad HC's Order in The Case of M/S R.T. Infotech vs. Additional Commissioner Grade 2 And 2 Others

Allahabad HC: GST ITC Cannot Be Denied to Buyer Due to Supplier’s Default

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 […]

Gujarat HC's Order In the Case of Ajay Industries vs. Union of India

Gujarat HC: No Fresh GST ITC Demand Without GSTN Verification if Reversal Done Before SCN

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 […]

Madras HC's Order in The Case of M/s.Nikitha Traders V/S Superintendent of CGST and Central Excise

Madras HC Dismisses GST Writ on GSTR-2A vs 3B ITC Mismatch, Cites Appeal Route

In a development concerning GST compliance and judicial remedies, a writ petition filed by M/s Nikitha Traders, challenging a demand and penalty order issued by the Central Goods and Services Tax (CGST) authorities, has been dismissed by the Madurai Bench of the Madras High Court. The court recommended appellant pursue the available statutory appellate route, […]

SC's Order In Case of Assistant Commissioner of Central Taxes vs. Gemini Edibles and Fats India Limited

SC Rejects GST Commissioner’s Plea, Refuses to Interfere with AP HC Ruling on ITC Mismatch Refunds

A batch of Special Leave Petitions filed by the Assistant Commissioner of Central Taxes has been dismissed by the Supreme Court of India, refusing to interfere with the Andhra Pradesh High Court’s decision, which clarified the availability of GST ITC refunds in cases of mismatches in the tax credit ledger. The applicant, Gemini Edibles and […]

SC's Order In Case of Chief Commissioner of CGST vs. M/s. Safari Retreats Private Limited

SC Confirms ITC for Leased Properties, Rejects GST Dept’s Review in Safari Retreats Case

A review petition filed by the Chief Commissioner of Central Goods and Services Tax (CGST) against the 2024 ruling in the case of Safari Retreats Private Limited has been dismissed by the Supreme Court of India. The earlier decision of the Supreme Court has been contested by the review appeal on October 3, 2024, but […]

Allahabad HC's Order In Case of M/s Reliable Trading Company vs. Joint Director DGGI Zonal Unit

Allahabad HC: Fraudulent GST ITC Claims Without Actual Supply Covered U/S 74 of CGST Act

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 […]

Delhi HC's Order In the Case of Mukesh Kumar Garg Vs. Union of India

Delhi High Court Expresses Concern Over Misuse of Section 16 for Wrongful Availment of GST ITC

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 […]

Delhi HC's Order for in The Case of M/S Mahesh Fabrinox PVT. LTD vs. Union of India & ANR

Delhi High Court Slams Misuse of Writ Petitions in Fraudulent ITC Cases Under GST

The Delhi High Court has strongly criticised the recurring trend of individuals who either fraudulently claimed Input Tax Credit (ITC) or facilitated such claims, and then sought to challenge penalty orders under Section 74 of the CGST Act, 2017, by misusing the Court’s writ jurisdiction on technical grounds. A division bench of Justices Prathiba M. […]

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