The High Court allowed the petition and quashed the order, ...

Excess Credit Claim Quashed: Inadvertent IGST Omission Not Wrong Availment.

December 7, 2024

Case Laws GST HC

The High Court allowed the petition and quashed the order, declaring that the appellant shall not be seen as having availed excess credit for initiating proceedings u/s 73 of the GST Act. The case revealed no wrong availment of credit, and the appellant's mistake of omitting to mention IGST figures separately in Form GSTR 3A was inadvertent and technical, insignificant as there was no outward supply attracting IGST. Proceedings u/s 73 are attracted only when tax has not been paid, short paid, erroneously refunded, or input tax wrongly availed or utilised, which did not occur in this case.

View Source

← Previous Next →

The High Court allowed the petition and quashed the order, ...

Excess Credit Claim Quashed: Inadvertent IGST Omission Not Wrong Availment.

December 7, 2024

Case Laws GST HC

You may also like:

Interest u/s 50(3) of the CGST Act, 2017, in cases of wrong availment of IGST credit and reversal thereof - There will not be any interest liability u/s 50(3) of CGST...

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

CENVAT Credit - capital goods - availment of credit while availing depreciation - The adjustment in the balance sheet of 2015-16 cannot be considered as reversion of the...

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

Interest cannot be claimed from the date of wrong availment of CENVAT credit - interest shall be payable from the date CENVAT credit is wrongly utilized - AT

Levy of penalty - carry forward of excess credit - it was a bona fide mistake of carrying forward excess credit - There is no other allegation or evidence brought on...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

Short payment of duty due to wrong availment of Excess Cenvat Credit - Payment of duty in Cash - default mentioned under Rule 8(3A) is applicable in short payment of...

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

Reversal of excess input tax credit availed - bonafide mistake - The petitioner argued that the incorrect claiming of IGST instead of CGST was a bonafide mistake and...

Denial of MEIS benefit - omitted to check the Box stating 'Yes' - There is no justification in denying the claim, based on such an inadvertent omission. In the matter of...

Restoration of the name of the company to the ROC - non compliance of ROC - Accidental or inadvertent omission can occur once or twice but when the non-compliance...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Conditional Exemption - Whether reversal of cenvat credit before utilizing would be amount to non availment of credit - it amount to non availment of credit - benefit of...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

Quick Updates: