The petitioner had availed Input Tax Credit (ITC) from certain ...

GST assessee's Input Tax Credit claim denied without examining evidence; High Court remands case for fresh adjudication.

Case Laws GST

September 24, 2024

The petitioner had availed Input Tax Credit (ITC) from certain suppliers whose registration was subsequently cancelled. The petitioner contended that at the relevant time, the suppliers were registered under GST laws, and the petitioner had paid the invoiced amount including GST, entitling it to claim ITC. However, the adjudicating authority did not examine this contention. The High Court set aside the impugned order and granted the petitioner an opportunity to file supporting documents substantiating its claim to avail ITC within two weeks, remanding the matter for fresh consideration.

View Source

← Previous Next →

The petitioner had availed Input Tax Credit (ITC) from certain ...

GST assessee's Input Tax Credit claim denied without examining evidence; High Court remands case for fresh adjudication.

Case Laws GST

September 24, 2024

You may also like:

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...

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...

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...

Input tax credit - eligibility of benefit of input tax credit claimed after six months from the date of invoice - the Apex court has held that credit is indefeasible....

Blocked input tax credit - issuance of credit notes by the supplier - denial of Input Tax Credit with regard to certain inputs - Both parties presented their arguments,...

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...

Cenvat credit on GP sheets cannot be denied to the appellants without corroborative evidence - AT

CENVAT credit availed by the assessee on inputs, input services, and brand promotion services was disputed. The Tribunal held that denying credit of Rs. 6,25,651 on...

Denial of Input Tax Credit - The petitioner assessee, despite show cause notice, chose not to provide any evidence in respect of his claim for the input tax credit, nor...

Input tax credit (ITC) - proportionate claim subject to the goods being capitalised in their books of account, the applicant is eligible to claim Input tax on such goods...

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...

Input tax credit - The assessee claimed input tax credit by depicting the true and correct facts. Though we have decided the case against the assessee, but it cannot be...

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

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...

Assessment proceedings examined assessee's claim relating to ICDS adjustment made in intimation u/s 143(1). AO issued notices seeking information, assessee provided...

Quick Updates: