Here’s a case digest on eligibility of legitimate Input Tax Credit (ITC) under Goods and Service Tax (GST).
Supreme Court
Dealers Can’t Claim ITC For Purchases Linked To Exempt Sales Under UPVAT Act: Supreme Court
The Supreme Court has held that the dealers cannot claim Input Tax Credit (ITC) for purchases linked to exempt sales under Uttar Pradesh Value Added Tax Act (UPVAT Act).
BREAKING | Safari Retreats Case | Builders Eligible For GST ITC On Construction Costs
The Supreme Court has pronounced the verdict in the landmark case of Chief Commissioner Of Central Goods And Service Tax And Ors. Versus M/S Safari Retreats Private Limited And Ors. in which it was held that builders are eligible for input tax credit (ITC) on construction costs if building constructed for renting services.
Builder’s Eligibility Of GST ITC | Supreme Court’s Safari Judgement Reversed By Finance Bill 2025
The Finance Bill, 2025 has reversed the decision of Supreme Court in the case of Safari Retreats Case by amending a clause (d) of sub-section (5) of section 17 of the Central Goods and Services Tax Act.
Delhi High Court
Filing Of Undertaking On GSTN Portal For Recredit Of Substantial ITC via PMT-03 Allowed: Delhi High Court
The Delhi High Court has allowed the filing of undertakings on Goods and Service Tax Network (GSTN) portal for recredit of substantial Input Tax Credit (ITC) via PMT-03.
Madras High Court
GST ITC Can’t Be Claimed On T-Shirts And Gold Coins Purchased For Sales Promotional.
The Madras High Court in the case of M/s.ARS Steels and Alloy International Private Limited Versus The State Tax Officer held that the Input Tax Credit (ITC) under GST cannot be claimed on t-shirts and gold coins purchased for sales promotional activity.
Andhra Pradesh High Court
Pepsi Manufacturers Eligible For ITC On Refrigerators, Coolers, Freezers: Andhra Pradesh High Court
The Andhra Pradesh High Court has held that the soft drinks manufacturers under the brand name of Pepsi are eligible for Input Tax Credit (ITC) on refrigerators, coolers, and freezers.
Jharkhand High Court
Jharkhand High Court Allows ITC on Delayed GST Returns Following Finance Act, 2024 Amendment
The Jharkhand High Court has set aside orders denying input tax credit (ITC) on delayed returns, upholding the retrospective application of clause (5) to Section 16 of the Central Goods and Services Tax (CGST) Act, 2017, as inserted by the Finance (No. 2) Act, 2024.
Allahabad High Court
GST ITC Benefit Can’t Be Denied For Mere Non-Mentioning Of GSTN In Supplier Certificate: Allahabad High Court
The Allahabad High Court has held that the benefit of Input Tax Credit (ITC) cannot be denied for mere non-mentioning of Goods and Service Tax Network (GSTN) in supplier certificate.
Kerala High Court
Electronic Credit Ledger Is A Wallet, Availment Of ITC Benefit Doesn’t Amount To Be Wrongful : Kerala High Court
The Kerala High Court has held that the electronic credit ledger is a wallet, availment of Input Tax Credit (ITC) benefit does not amount to be wrongful.
AAR
ITC Available on Canteen Services for Factory Employees, Limited to Employer’s Cost Share: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that Input Tax Credit (ITC) available on canteen services for factory employees, which is limited to employer’s cost share.
ITC Not Available On Share Buyback Expenses: AAR
The Gujarat Authority of Advance Ruling (AAR) has ruled that the Input Tax Credit (ITC) is not available on share buyback expenses.
No GST ITC on Inputs for Mutual Fund Transactions: AAR
The Gujarat High Court has held that the applicant is not eligible to avail input Tax credit (ITC) of tax paid on inputs & input services used in relation to the subscription and redemption of mutual funds and also required to reverse the ITC on common inputs and input services used in relation to the subscription and redemption of mutual funds as per Section 17 (2) under GST Act.
