Madras High Court Ruling: You Can’t Claim ITC If Tax Hasn’t Been Paid to the Government.
Can’t Claim ITC Tax Title: Jai Balaji Paper Cones vs Assistant Commissioner, Sales Tax, Tiruchengode Court: Madras High Court Citation: 2023 (7) GSTPanacea 17 HC Madras W.P. No. 6780 of 2020 and W.M.P. No. 8073 of 2020 Honorable Judges Justice C. Saravanan Dated: 03-July-2023 Can’t Claim ITC Tax The petitioner appears to have purchased a […]
Can the service involved is construction of immovable property with transfer of property in goods be called as work contract & not eligible to take credit of tax paid on inward supply of works contract service?
construction contract & not eligible Case Title Shri Satya Dev Bommireddy vs Appellate Authority. Court Telangana High Court Honorable Judges Justice Neetu Prasad & Justice B.V.Siva Naga Kumari Citation 2022 (4) GSTPanacea 380 HC Telangana AAAR/03/2022,AAAR.COM/08/2022 Judgement Date 28-April-2022 Council for Petitioner Kailash Nath P S S Council for Respondent NA Section Section 17(5)(c),17(5)(d),16(1),2(119),104(1) In […]
The short point of determination here was whether an opportunity of hearing should be provided if the same is not requested by the concerned person?
The short point of determination Case Title Grazanio Trasmissioni India Private Limited vs State of Gujarat Court Gujarat High Court Honorable Judges Justice Sonia Gokani and Justice Gita Gopi Citation 2022 (2) GSTPanacea 377 HC Gujarat R/SPECIAL CIVIL APPLICATION NO. 11335 and 11332 of 2022 Judgement Date 23-JUNE-2022 Council for Petitioner Mr Saurin Mehta Council for Respondent […]
Whether ITC is available on input services procured for promotional schemes?
Whether ITC is available Case Title PSK Engineering Construction & Co. Court Authority for Advance Ruling,Madras High Court Honorable Judges Member M.V.S. Choudary & Member K. Phanindra Reddy Citation 2022 (2) GSTPanacea 376 HC Madras A.R. APPEAL NO. 01/2022/AAAR Judgement Date 23-February-2022 Council for Petitioner S. Sridharan & G. Viswanathan Council for Respondent Not applicable In favour […]
Can Application for GST refund cannot be rejected without recording any reasons?
rejected without recording any reasons Case Title Colgate Global Business Services Pvt. Ltd. Vs Union of India Court Bombay High Court Honorable Judges Justice R.M Dhanuka & Justice S.M Modak Citation 2022 (1) GSTPanacea 249 HC Bombay WRIT PETITION NO. 802 OF 2021 Judgement Date 25-January-2022 Council for Petitioner Mr.Jitendra Motwani Council for Respondent Mr.Jitendra […]
Odisha High Court allows manual rectification in GSTR-1 for the period of September’2017 and March’2018 for B2B supplies erroneously shown as B2C.
Title Shiva Jyoti Construction vs Union of India Court Orissa High Court Citation 2023 (1) GSTPanacea 02 HC Orissa WP (C) No 18217/2017 Dated 12-January-2023 Honorable Judges JUSTICE M.S. RAMAN 1. The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the […]
Can ITC be denied on non filer of supplier GST returns?
filer of supplier GST returns? Case Title M/s Shivom Minerals Ltd Vs Union of India and Ors Court Orissa High Court Honorable Judges Justice Jaswant Singh and Justice M.S Raman Citation 2022 (8) GSTPanacea 179 HC Orissa W.P.C 13302 of 2022 Judgement Date 03-August-2022 Council for Petitioner Jagabandhu Sahoo Ms. K Sahoo Council for UOI P.K Prahi […]
Can limitation of time period for refund of GST ITC relaxed in case of delay in filing application during pandemic?
Case Title M/s Supernova Engineers Ltd vs Union of India. Court Gujarat High Court Honorable Judges Justice N.V.Anjaria and Justice Bhargav D. Karia Citation 2022 (8) GSTPanacea 167 HC Gujarat R/Special Civil Application no 18978 of 2021. Judgement Date 26-August-2022 Council for Petitioner Mr Anand Nainawati Council for UOI Mr Nikunt K Raval The Ahmedabad bench of Gujarat […]