Petitioner challenged order blocking Input Tax Credit (ITC) ...

Taxpayer's plea rejected over non-submission of vehicle movement details like lorry receipts to claim Input Tax Credit benefit.

Case Laws GST

September 7, 2024

Petitioner challenged order blocking Input Tax Credit (ITC) balance due to failure to produce mandatory vehicle movement details like lorry receipt and trip sheet as required u/s 16(2)(b) of CGST Act. Court held petitioner was obligated to furnish such particulars to avail ITC benefit. Since petitioner failed to do so, impugned assessment order was rightly passed. Petitioner has alternate remedy of appeal before Appellate Authority instead of directly approaching High Court through writ petition. Hence, petition dismissed.

View Source

← Previous Next →

Petitioner challenged order blocking Input Tax Credit (ITC) ...

Taxpayer's plea rejected over non-submission of vehicle movement details like lorry receipts to claim Input Tax Credit benefit.

Case Laws GST

September 7, 2024

You may also like:

Assessment u/s 153A /153C - non-filing the return of income as he was illiterate and not aware of the consequences of non-filing. - plea of the appellant may look...

GTA services - export of goods - Notification 14/07-ST - export invoice details could not be mentioned in respective lorry receipts. However, they are in a position to...

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...

Liability of tax - movement of capital goods from the petitioner’s unit in SEZ to DTA unit - the plea of lease arrangement under which capital goods are transferred from...

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...

Tax authority rejected rectification application filed by taxpayer for zero-rated supply citing violation of principles of natural justice. Court examined impugned...

Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the...

Customs Tribunal held that restrictions on import of new vehicles through designated ports under Foreign Trade Policy do not apply to vehicles imported in completely...

Directives regarding submission of digitized ANFs, Appendices etc. - The DGFT issued Trade Notice No. 01/2024-25, to digitize the submission of Aayat Niryat Forms (ANFs)...

Levy of Vehicle Tax - Vehicle registered in different state - Motor Vehicle Taxation Act, 1976 permits plying vehicles without the incidence of tax for a period of...

To provide tour operator service, the vehicle should necessarily be tourist vehicles - No evidence found that the vehicles used by the respondents were the tourist vehicles - AT

Penalty u/s. 270A - Under-reporting of income / Mis-reporting - Interest income from income tax refunds - After reviewing the submissions and case materials, the...

Refund claim - N/N. 41/2007-ST dated 06/10/2007 - GTA services - the export invoice itself contains various details like nature of cargo, lorry and container details...

Cenvat Credit - allegation of non receipt of inputs - as per newspaper the owner of vehicles had transported the goods used fake vehicle registration number and a drive...

Non-submission / Delayed submission of 'C' Forms - CST - If on sufficient cause, the Petitioner satisfies the requirements of law, then the claim cannot be rejected...

Quick Updates: