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 2023 Year 2023 This

Denial of Input Tax Credit (ITC) - supplier failed to pay the ...

Case Laws     GST

August 23, 2023

Denial of Input Tax Credit (ITC) - supplier failed to pay the amount of GST to the government - It is clear that the literal nomenclature and the statutory language, mandates that there should be credit available in the credit ledger of the purchaser to claim Input Tax and otherwise the claim would be frustrated. - Credit cannot be allowed to the petitioner - HC

 

View Source

 


 

You may also like:

  1. Input tax credit of GST paid - The applicant is not eligible for availment of input tax credit of GST paid on goods and services for laying of transfer pipeline and the...

  2. Denial of input tax credit (ITC) - Supplier failed to deposit the tax - The State is deprived of the tax to that extent and hence there is no question of input tax...

  3. Denial of Input Tax Credit (ITC) - requirements of Section 16(2) of GST / WBGST Act fulfilled or not - Failure of the supplier to pay GST to the government - High Court...

  4. The petitioner had availed Input Tax Credit (ITC) from certain suppliers whose registration was subsequently cancelled. The petitioner contended that at the relevant...

  5. Reversal of Input Tax Credit - ITC denied since the detail of the supplier is not reflecting in GSTR 1 of the supplier. - The appellant had pointed out that they are in...

  6. Tax Credit Entitlement - Credit of TDS if deductor failed to deposit the TDS to the Government

  7. Input Tax Credit - Tax paid on cost proposed to be incurred - According to the provisions of Sec. 17(5) read with the explanation to it, credit of civil structure is...

  8. Input tax credit - Reversal of ITC - the applicant can avail the Input Tax Credit of the full GST charged on the invoice of the supply and no proportionate reversal of...

  9. Input tax credit (ITC) - rate of tax - restaurant services - The Applicant is not entitled to pay the GST @ 18% with input tax credit as the services being offered by...

  10. 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...

  11. GST is applicable on mining lease payments, including royalty, payable to the Government of Rajasthan under reverse charge mechanism (RCM) at 18% (9% CGST and 9% SGST)....

  12. 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...

  13. Input tax credit - A registered person is not entitled to credit of input tax in respect of any supply of goods or services of both if tax is not paid to the Government....

  14. Reversal of Input Tax credit / ITC - financial credit note is issued for part amount of invoice - the financial credit note shall not be used as a conduit to transfer...

  15. Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

 

Quick Updates:Latest Updates