HC rejected challenge to adjudication order denying ITC. ...

Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.

June 15, 2024

Case Laws GST HC

HC rejected challenge to adjudication order denying ITC. Appellant, purchaser, argued valid tax invoice and taxes paid; if supplier's registration cancelled, ITC denial unfair. Appellant must prove goods movement for transaction genuineness. If proven, authority to verify supplier. Without proof, liability remains. Appellant granted chance to prove goods movement. Order treated as show cause notice, reply with proof required. Appeal disposed of.

View Source

← Previous Next →

HC rejected challenge to adjudication order denying ITC. ...

Challenge to denial of input tax credit rejected. Appellant must prove movement of goods to establish genuineness. Opportunity granted for verification.

June 15, 2024

Case Laws GST HC

You may also like:

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

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...

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...

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...

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

Cenvat Credit - input services - Management Consultancy Services - nexus with manufacturing activity established - credit allowed - HC

The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

Petition challenging SCN demanding IGST paid on manpower supply services received by petitioner. Court held State GST Authorities had already initiated proceedings...

Appellant established eligibility for input tax credit on various services utilized in manufacturing final products. Tribunal held that when jurisdictional authorities...

Denial of Modvat credit - movement of inputs not disputed - the discrepancy, if any, in the invoices issued by the TISCO stockyard will not result in denial of credit...

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...

Utilisation of Input Tax Credit - outward supply of Gold & Silver bullion - The applicant/appellant can use the Input Tax Credit Balance available in its Electronic...

Denial of Input Tax Credit (ITC) - Section 11(7A) of the GVAT Act envisages disallowance of tax credit in excess of the amount of tax paid in respect of the same goods -...

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...

Quick Updates: