Manjunatha Oil Mill v. Assistant Commissioner (ST) : In the case of Manjunatha Oil Mill v. Assistant Commissioner (ST), the Andhra Pradesh High Court addressed an issue where the petitioner’s appeals against assessment orders were rejected due to a technical error in the pre-deposit process. The petitioner had inadvertently used …
R. Trading Co. v. Commissioner of Delhi Goods and Services Tax : In the case of R. Trading Co. v. Commissioner of Delhi Goods and Services Tax, the Delhi High Court addressed the issue of retrospective cancellation of GST registration for a deceased sole proprietor. The court ruled that GST …
ORIENT TRADERS V. DEPUTY COMMISSIONER OF COMMERCIAL TAXES (AUDIT)-3, 4, DGSTO-3 (HIGH COURT OF KARNATAKA) : BRIEF: ITC cannot be denied based on mismatch of forms GSTR-3B & GSTR-2A merely on account of inadvertent and bona fide error at the time of filing returns i.e., furnishing details under a wrong …
SUNNY JAIN V. UNION OF INDIA (DELHI HIGH COURT) : BRIEF: Input tax credit availed on inward supply without paying to supplier consideration and applicable tax amount before expiry of period of 180 days from date of issuance of invoice could not make petitioner ineligible to avail ITC so as …
WIPRO LTD. V. ASSISTANT COMMISSIONER OF CENTRAL TAXES (KARNATAKA HIGHCOURT) : BRIEF: Input tax credit on account of mentioning GSTIN of recipient wrongly in GSTR-1 return will be available subject to verification as per procedure prescribed in CBIC Circular on mismatch of ITC in GSTR-2A and GSTR-3B for FY 2019-20 …
DEEPSONS AUTO CENTRE V. UNION OF INDIA (JHARKHAND HIGH COURT) : BRIEF: Assessee could not avail input tax credit on stock on switching over from being a composition taxpayer to a normal taxpayer due to non-filing of Form GST ITC-01 because of technical glitch in GST portal; petitioner should be …
VIMAL ALLOYS (P.) LTD. (AAR AUTHORITY) : BRIEF: Input tax credit of GST paid on purchases cannot be claimed by the recipient when seller has paid tax to government but the preceding supplier (supplier’s supplier) had failed to pay GST on such supply MATTER: Input tax credit – Eligibility …
RAGHBIR SINGH GOVT. CONTRACTOR V. STATE OF HARYANA (PUNJAB & HARYANA HIGH COURT) : BRIEF: Since, petitioner’s ITC was blocked due to difference between GSTR-3B and GSTR-2A for over 3 years, respondent was directed to unblock credit ledger of petitioner in view of guidelines issued for powers under Rule 86A …
R.A. ENTERPRISES V. DEPUTY COMMISSIONER (ST) (MADRAS HIGH COURT) : BRIEF: Registration cancelled due to non-filing of returns was to be restored in accordance with directions and conditions imposed in Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) MATTER: Cancellation of registration – Violation of principles of …
DL Support Services India (P.) Ltd. v. Additional Commissioner CGST Appeals II (DELHI HIGH COURT) : BRIEF: Where assessee was not given an opportunity of having his case when authorities held that it was not entitled to refund as it was an intermediary, impugned order passed in violation of principles …
