The Gujarat Goods and Services Tax Appellate Tribunal (GSTAT) has directed an assessee to furnish a Chartered Accountant (CA) certificate and a detailed Input Tax Credit (ITC) register in a case involving disputed ITC claimed on a truck and the availment of credit across different financial years.
The bench of Sanjaykumar Dwivedi (Judicial Member) and Ramesh Kumar Gokalbhai Hadvani (Technical Member) sought additional documentary evidence to verify the taxpayer’s claims before proceeding further.
One of the principal issues before the Tribunal relates to the availment of ITC on a truck. During the hearing, counsel for the appellant submitted that although the company had initially claimed depreciation under the Income-tax Act on the GST component of the vehicle, the mistake was subsequently rectified by filing a revised Income Tax Return. According to the appellant, the depreciation attributable to the tax element is no longer being claimed, thereby removing the bar against claiming ITC under the GST law.
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Recognizing that this assertion required independent verification, the Tribunal directed the appellant to submit a certificate from a Chartered Accountant confirming that depreciation on the tax component has not been claimed.
The second issue concerns the timing of ITC availment. The appellant contended that certain tax invoices or documents pertaining to one financial year had been utilized for claiming credit in another financial year. To examine the correctness of this contention, the Tribunal ordered the appellant to produce an ITC Register containing a comprehensive list of all documents against which ITC had been claimed in the two financial years involved.
The direction indicates that the Bench intends to verify the chronology of the credit claims and determine whether the ITC was availed in accordance with the provisions of the Central Goods and Services Tax Act and the applicable procedural requirements.
The GSTAT directed that both the Chartered Accountant’s certificate and the ITC Register must be filed on or before 18 August 2026. The Tribunal also instructed that copies of these documents be supplied to the respondent’s Authorized Representative to ensure that both sides have access to the evidence before the next hearing.
After issuing the directions for production of additional evidence, the Tribunal adjourned the matter and listed it for further hearing on 1 September 2026, when it is expected to consider the documents filed and proceed with adjudication of the ITC-related issues.
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