Scope of SCN - Eligibility of ITC claimed based on the movement ...

Case Laws GST

May 2, 2022

Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills - There are no merits in challenge to the impugned show cause notice by the petitioner - The petitioner are directed to file a detailed reply including objections which has been raised in this writ petition before the respondent - HC

View Source

← Previous Next →

Scope of SCN - Eligibility of ITC claimed based on the movement ...

Case Laws GST

May 2, 2022

You may also like:

This trade circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers for motor vehicles. The key points are: ITC is...

This circular clarifies the availability of input tax credit (ITC) on demo vehicles used by authorized dealers of motor vehicles. Key points are: ITC is available on...

Validity of input tax credit (ITC) u/s 16 of the UP GST Act hinges on compliance with specified conditions to avoid double taxation. The burden lies on the dealer to...

The circular clarifies the availability of input tax credit on demo vehicles used by authorized dealers for providing trial runs and demonstrating features to potential...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

The circular addresses the entitlement of Input Tax Credit (ITC) by insurance companies on repair expenses for motor vehicles in reimbursement mode of claim settlement....

Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the...

FORM GST ITC-4 - Details of goods/capital goods sent to job worker and received back - Goods and Services Tax - New Form ITC-4 substituted.

Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...

Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo cars - Car used for demonstration purpose to the potential customer interested in buying Mercedes...

Denial of Input Tax Credit (ITC) - Proof of movement of Goods (E-way bill) not produced - The High court acknowledges that the petitioner submitted original tax...

Input Tax Credit - Capital goods - motor vehicle - authorized car dealer - if the applicant is retaining the vehicle for his workshop as replacement vehicle as mentioned...

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

CENVAT credit - capital goods - Vehicle used for Demonstration purpose - As per Section 18(6) of the CGST Act, when there is a supply of capital goods on which ITC has...

Quick Updates: