Search results for: section 54

The Gujarat High Court ruled in favour of Patanjali Foods Ltd. (Patanjali), keeping the refund of unutilized Input Tax Credit (ITC) of Rs 1,70,07,091, which was initially granted but subsequently desired to be recovered by the revenue. The applicant, Patanjali Foods, is a foremost manufacturer and seller of edible oil who applied for an ITC […]

The Karnataka High Court has directed the state tax department to refund the GST Input Tax Credit (ITC), ruling that it cannot be denied solely due to the non-issuance of a credit note by the other party to the contract. It was contended by the revenue department that the order of the Single Judge whereby […]

It was mentioned by the Andhra Pradesh High Court that the supply of solar-generating power stations is a composite supply and does not constitute a works contract. Additionally, since it is considered a movable asset, it is subject to a 5% GST. The Division Bench of Justices R Raghunandan Rao and Maheswara Rao Kuncheam noted […]

In the case of Kashi Exports vs Union of India & Ors. (2024), the Gujarat HC instructed tax officials to take another look at a request for a refund associated with GST made by Kashi Exports. The matter is towards the computation of the adjusted total turnover under Rule 89(4) of the CGST Rules. Kashi […]

The bench of Justices Bhargav D Karia and D N Ray, quoting Joshi Technologies International and Gujarat State Police Housing Corporation stated that amounts filed via mistake or ignorance cannot be retained by the Revenue. The applicant is in the manufacturing of textile machinery and equipment and is registered under the GST Act, 2017. The […]

It was held by the Jammu and Kashmir and Ladakh High Court that the time limit for GST refund is to be decided from the date the original application is filed by the taxpayer, and not from the date of the follow-up application. The applicant is a garment manufacturer and is been issued a memo […]

The Madras High Court in the matter of Tvl. Norton Granites & Properties Private Ltd. v. Assistant Commissioner (ST), dismissed the petitioner’s claim for a GST refund. The petitioner, Tvl. Norton Granites is involved in the KG Foundation for construction services and levied a GST of 18%. The applicant assuming the applicable GST rate was […]

The Madras High Court remanded the IGST refund case for reconsideration as the refund was not processed because of the alert raised by the Director General of Data Analytics & Risk Management ( DGRAM ). As per the impugned GST order, the court remarked that the IGST refund claim was that the dealer had not […]