The contention of the petitioner that for the purpose of ...

Petitioner Challenges Denial of Using Excess Input Tax Credit for Pre-Deposit Under TNVAT Act Section 51.

February 17, 2020

Case Laws VAT and Sales Tax HC

The contention of the petitioner that for the purpose of pre-deposit under Section 51 of the TNVAT Act, 2006 an assessee can utilise the excess Input Tax Credit provided accepted, the aforesaid Input Tax Credit itself is not the subject matter of the dispute or where any notice has been issued to deny such tax credit - To deny such right would amount to improper denial of right of appeal to an assessee

View Source

← Previous Next →

The contention of the petitioner that for the purpose of ...

Petitioner Challenges Denial of Using Excess Input Tax Credit for Pre-Deposit Under TNVAT Act Section 51.

February 17, 2020

Case Laws VAT and Sales Tax HC

You may also like:

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

The petitioner's denial of refund of input tax credit debited as a pre-deposit was challenged. The court held that the non-inclusion of freight and pumping charges...

Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax...

Manner of payment of Pre-deposit amount before filing of appeal against demand of service tax - Admissibility of payment of pre-deposit using DRC-03 - The appellant...

Reimbursement of the GST from the recipient of goods i.e. Indian Railways - Merely because the Petitioner uses the input tax credit which is credited to his electronic...

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

Petitioner pre-deposited Rs. 6,25,000/- as condition for filing appeal u/s 51 of TNVAT Act against Assessment Order dated 21.10.2010. After revised Assessment Order on...

Input Tax Credit - solar power panels procured and installed - blocked credit- When Electricity energy manufactured using the Solar Panels were supplied to TANGEDCO...

Exemption from Pre-deposit - The petitioner argued that their request for exemption from pre-deposit was wrongly rejected, and they challenged the jurisdiction of...

The petitioners sought transfer of unutilized input tax credit available in their ledgers as on 02.06.2014 to the AP GST regime. The court held that Section 56 of the...

The petitioners' belated input tax credit denial u/s 16(4) of GST Acts overturned by High Court. Orders set aside, cases remitted to Assessing Officer for fresh decision...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT Act envisages disallowance of tax credit in excess of the amount of tax paid in respect of the same goods -...

Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit....

Quick Updates: