The HC set aside the impugned order dated 07.03.2024 concerning ...

Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four Weeks

March 15, 2025

Case Laws GST HC

The HC set aside the impugned order dated 07.03.2024 concerning excess Input Tax Credit (ITC) claimed due to non-reconciliation of information, including ITC from cancelled dealers, return defaulters, and tax non-payers. The Court directed the petitioner to deposit 25% of the disputed taxes determined in the impugned order within four weeks from receipt of the Court's order, as the petitioner had expressed willingness to pay this amount. Upon this condition being fulfilled, the impugned order was set aside and the petition was disposed of.

View Source

← Previous Next →

The HC set aside the impugned order dated 07.03.2024 concerning ...

Court Sets Aside Order on Excess Input Tax Credit Claims, Directs 25% Deposit of Disputed Taxes Within Four Weeks

March 15, 2025

Case Laws GST HC

You may also like:

The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

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...

HC set aside the impugned order regarding time limitation and GSTR-3B/GSTR-2A mismatch dispute. The petitioner's willingness to deposit 25% of disputed tax amount was...

Refund of amount deposited during investigation proceedings - voluntary deposit or not - Recovery of wrongful input tax credit - The Court found that in the instant...

Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

The petitioners' belated input tax credit denial u/s 16(4) of GST Acts overturned by High Court. Orders set aside, cases remitted to Assessing Officer for fresh decision...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Stay of collection of disputed tax - Seeking deposit of 50% of the disputed tax by giving credit to the tax already deposited - it can be said that the initial...

Petition dismissed due to time limitation. Petitioners granted liberty to approach Appellate Commissioner u/s 107 of GST Act, subject to depositing 25% of disputed tax,...

The High Court dismissed the challenge to the assessment order regarding wrongful availing of input tax credit. The court found the petitioner's claim of surrendering...

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...

HC ruled on tax settlement scheme interpretation regarding admitted versus disputed tax amounts. Settlement Officer erroneously deducted pre-deposit from disputed amount...

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....

The High Court set aside the impugned assessment orders imposing a 100% penalty u/s 74 of the Tamil Nadu Goods and Services Tax Act, 2017, for excess claims of Input Tax...

Petitioner deposited amount under alleged coercion and protest, claiming inadmissible Input Tax Credit availed. Respondent disputed coercion, stating voluntary deposit....

Quick Updates: