HC allowed taxpayers to move application for rectification to ...

Taxpayers can claim input tax credit by rectification application before 15.04.2025 as per special procedure notified.

December 20, 2024

Case Laws GST HC

HC allowed taxpayers to move application for rectification to avail input tax credit under CGST Act within six months from 15.10.2024 i.e. upto 15.04.2025 as per special procedure u/s 148 notified vide notification No. 22/24 dated 08.10.2024. Petitioner permitted to move application accordingly. Petition disposed of.

View Source

← Previous Next →

HC allowed taxpayers to move application for rectification to ...

Taxpayers can claim input tax credit by rectification application before 15.04.2025 as per special procedure notified.

December 20, 2024

Case Laws GST HC

You may also like:

Transitional credit of input tax available under VAT Act sought. State contended refund application pursuant to Annexure-P/15 required. Court held refund of Rs....

Central Government notifies special procedure for rectification of orders issued u/ss 73, 74, 107, 108 confirming demand for wrong availment of input tax credit....

Sub-section (5) and sub-section (6) inserted in section 16 of CGST Act retrospectively extend the time limit to avail input tax credit in certain specified cases...

The High Court set aside the assessment order denying input tax credit to the petitioner u/s 16(4) of the CGST/SGST Acts. It directed the authorities to consider the...

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...

Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237/31/2024-GST dated 15th October 2024. Petitioner...

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

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....

HSN code for non-edible neem oil is 1515 90 20, classified under Chapter 15, not Chapter 31 as fertilizer. The product remains neem oil in essential character despite...

Input Tax Credit - The learned Single Judge was justified in dismissing the writ petitions as the appellant was claiming input tax credit based upon Form VAT 240 and by...

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...

Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

Availability of input tax credit is restricted on inward supplies like spare purchases, repairs, and refurbishment costs, except for old or used motor vehicles as per...

Re-credit of the amount of input tax credit to the electronic credit ledger account after rejection of refund claim - petitioner had affected zero rated sales as per...

Input Tax Credit (ITC) - Period of limitation u/s 16(4) - After the decision of Supreme Court in the case of Northern Opertaing Systems, the Petitioner discharged IGST...

Quick Updates: