Blocking of Input Tax Credit (ITC) - The trader/supplier namely ...

Court Dismisses Petition on ITC Blocking; Supplier Found Non-Existent, Passing Ineligible Credit to Taxpayers.

August 23, 2023

Case Laws GST HC

Blocking of Input Tax Credit (ITC) - The trader/supplier namely was non-existing entity and had not conducted any business activity at the address for which, registration was obtained and found to have passed on ineligible input tax credit to numerous tax payers. - Petition dismissed - HC

View Source

← Previous Next →

Blocking of Input Tax Credit (ITC) - The trader/supplier namely ...

Court Dismisses Petition on ITC Blocking; Supplier Found Non-Existent, Passing Ineligible Credit to Taxpayers.

August 23, 2023

Case Laws GST HC

You may also like:

HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While...

Assessment against deceased/non existent assessee - it can be seen that the AO has passed the Assessment Order in the name of deceased person which is non-existent...

Validity of assessment against non existent company - amalgamation proceedings concluded - the assessment order passed on a non-existent Company is bad in law, inasmuch...

The High Court quashed the reassessment proceedings initiated against the non-existent amalgamating company. Relying on the Supreme Court's decision in Maruti Suzuki...

Blocking of Input Tax Credit - Input Tax Credit (ITC) - Goods purchased from the supplier whose gst registration was cancelled with retrospective effect - the supplier...

The HC dismissed the writ petition. Rule 86A of the Central GST Rules, 2017 allows blocking of electronic credit ledger where ITC was obtained from fake/non-existent...

The High Court quashed the order invoking Rule 86A for blocking the Electronic Credit Ledger (ECL) of the petitioner under the CGST/SGST Rules, 2017. The impugned order...

The revenue authorities were aware of the amalgamation of AOK In-house Factoring Services Private Limited with 3i Infotech BPO Limited. The assessing officer passed the...

The HC upheld the blocking of account and Input Tax Credit u/s 74 of the CGST Act, 2017 for wrongful availment of ITC showing fake invoices as the concerned firms were...

The court quashed the order blocking the Electronic Credit Ledger (ECL) of the petitioner u/r 86A of the Central Goods and Services Tax Rules, 2017. The respondents did...

The High Court dismissed the assessee's petition challenging the reopening of assessment u/s 147. The Assessing Officer had reasons to believe that the assessee's income...

Reassessment proceedings against non existent entity - amalgamated company - Mere activation of PAN number may not give a right to the respondents to issue notice to a...

Reopening of assessment post amalgamation process - Mere activation of PAN number may not give a right to the revenue to issue notice to a non-existent entity....

Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents...

Rectification petition - Validity Of Order passed - discrepancy between the GSTR 3B return - The petitioner contended that the discrepancy arose due to the belated...

Quick Updates: