Carry forward of ITC - ITC, as per tran-1, was not reflected in ...

Case Laws GST

May 20, 2021

Carry forward of ITC - ITC, as per tran-1, was not reflected in the Electronic Credit Ledger - Since the petitioners have clearly made out a case for grant of relief, the jurisdictional officer/6th respondent is directed to verify the correctness of the facts projected in the petition mentioned representations dated 20.02.2020 and on being satisfied with the same, forward the petitioners' case to the Nodal Officer, namely, fifth respondent herein who will coordinate with the first respondent so that the petition mentioned credit amounts filed in Form TRAN 1 are duly carried forward to the petition mentioned Electronic Credit Ledger pertaining to the respective writ petitioners - HC

View Source

← Previous Next →

Carry forward of ITC - ITC, as per tran-1, was not reflected in ...

Case Laws GST

May 20, 2021

You may also like:

The petitioner had unutilized Input Tax Credit (ITC) of Rs.2,42,15,906/- under the VAT Act for the period from 1st April 2017 to 30th June 2017, which was carried...

CENVAT Credit - after filing the the TRAN-1 Form online, the Petitioner noticed that the electronic account ledger did not reflect the entire amount of credit -...

Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

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 challenged the levy of interest and penalty for wrongly availing and utilizing Input Tax Credit (ITC). The court held that unless ITC is wrongfully...

Carry forward of amount lying in petitioner’s Cenvat account credit when the GST was introduced - The petitioner cannot be deprived of the benefit of claiming the credit...

The High Court held that the petitioners were entitled to refund of unutilized input tax credit (ITC) on zero-rated supplies. The only ground for denying refund by the...

Once, the credit taken by the respective units is regularized by filing revised electronic or manual declaration (as the case maybe) in Form GST TRAN – 1, the credit...

Refund of excess amount lying to the credit of electronic cash ledger of the petitioner - applicability of proviso to sub-section (1) of Section 54 or sub-section (1) of...

The assessee failed to claim the Minimum Alternate Tax (MAT) credit in the original income tax return and did not file a revised return. The Assessing Officer (AO) did...

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is...

Requirement of deposit - Can be paid through Input Tax Credit (ITC) or in cash only - In the said Notification issued by the Central Government on the recommendation of...

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

Interest for belated remittance of Goods and Service Tax (GST) - delayed filing of return / GSTR 3B - petitioner / assessee had sufficient ITC credit in both the...

Quick Updates: