Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2022 Year 2022 This

Transfer of unutilized Input tax credit to new registration - ...


Court Orders Transfer of Unutilized ITC to New Registration; Respondents' Actions Deemed Unjust Under GST Rule 41A.

March 30, 2022

Case Laws     GST     HC

Transfer of unutilized Input tax credit to new registration - unable to submit Form GST ITC- 02A online - The impugned action whereby, the respondents have failed to acknowledge and transfer the input tax credit accruing to the petitioner pursuant to the registration of its new business unit in accordance with Rule 41A of the GST Rules, is grossly illegal, arbitrary and unjust - the respondents are directed to regularise the input tax credit in favour of the petitioner as per entitlement - HC

View Source

 


 

You may also like:

  1. Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court...

  2. The High Court examined the constitutionality of u/s 16(2)(c) and 16(4) of the CGST/SGST Act regarding Input Tax Credit (ITC) restrictions. The Court held that the...

  3. CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

  4. This is a case involving the cancellation of a petitioner's GST registration by the respondent authorities. The court held that Section 16(2)(c) and Rule 86B of the GST...

  5. HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary...

  6. The HC upheld the transfer order under s.127 of the Income Tax Act, finding no grounds to interfere with the transfer of assessment from Income Tax Officer, Theni to...

  7. The High Court upheld the levy of tax and penalty on the petitioner for fraudulent claim of Input Tax Credit (ITC) u/s 16 of the GST Act. The petitioner claimed ITC...

  8. HC transferred pending winding-up petition to NCLT following respondent's explicit request. No substantive progress had occurred in seven years, with neither provisional...

  9. SC held that unregistered sale deeds cannot transfer property ownership under Section 54 of Transfer of Property Act, even with possession transfer and payment. The case...

  10. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

  11. Assessee claimed deduction u/s 54F for amount deposited in Capital Gain Account Scheme (CGAS) on transfer of capital asset. Unutilized amount withdrawn from CGAS account...

  12. The summary highlights the reversal of Input Tax Credit (ITC) due to the non-electronic filing of Form GST ITC-02 by the transferor company. The key points are: Section...

  13. The Delhi High Court addressed the issue of the cancellation of GST registration of the petitioner with retrospective effect. The court found that the show cause notice...

  14. Reversal of ITC - wrongful availment of Input Tax Credit (ITC) on Car - The petitioner contended that despite reversing the ITC in the GSTR 3B return, the impugned order...

  15. The Delhi High Court considered the winding up of an unregistered foreign company for non-payment of outstanding dues u/s 433(e) and (f) read with Sections 434 and 439...

 

Quick Updates:Latest Updates