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 August 2022 Year 2022 This

Constitutional validity of Section 16(2) (c) of the CGST Act, ...

Case Laws     GST

August 4, 2022

Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC

View Source

 


 

You may also like:

  1. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

  2. Input Tax Credit - credit was not effected in Form GSTR-2A - If on examination of the evidence submitted by the assessee, the assessing officer is satisfied that the...

  3. Research and Development expenses (R&D Expenses) - Allowability of expenses u/s 35(2) - The expenses are not covered u/s 35(2) - The assessee has not claimed the same...

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

  5. 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...

  6. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  7. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

  8. CENVAT Credit - input - fuel - the exception to sub-rule (1) which is contained in sub-rule (2) itself contains an exception, namely, inputs intended to be used as fuel....

  9. ITC of GST paid - expenses incurred towards promotional schemes(Shubh Labh trade loyalty program) or goods given as brand reminders - promotional products/ services to...

  10. The High Court dismissed the petition seeking refund of Input Tax Credit (ITC) accrued under the Value Added Tax (VAT) regime upon transition to the Goods and Services...

  11. Input Tax Credit (ITC) - Constitutional Validity of Section 16(4) of the APGST Act and CGST Act, 2017 - imposition of time limit for claiming Input Tax Credit (ITC) - It...

  12. Input Tax Credit (ITC) - Constitutional validity of section 16(2)(c) of the CGST/WBGST Act - non-deposit of tax in the Government account by the suppliers which have...

  13. Section 17(5)(c) and (d) of the Central Goods and Services Tax Act, 2017, which restricts input tax credit on GST paid for purchase of land and construction thereon, has...

  14. Denial of input tax rebate - Karnataka VAT - If the assessee is not putting forth a claim for input tax deduction in the return filed in July 2006 nor as he put forth...

  15. Section 16(2)(c) of the Central/State Goods and Services Tax Act, 2017, denies input tax credit if the tax charged has not been deposited with the government. The High...

 

Quick Updates:Latest Updates