Tag:
ITC
GST
Retrospective GST ITC Refund Under Amended Inverted Duty Structure Upheld: Supreme CourtÂ
The Supreme Court has upheld the Gujarat High Court’s decision allowing retrospective refund of Input Tax Credit (ITC) under the amended Inverted Duty Structure...
GST
Whether Wrong Address & GSTIN on Invoices Should Deny ITC? Supreme Court Admits Dept’s Appeal
The Supreme Court has admitted department's Special Leave Petition (SLP) against the judgement of Delhi High Court which held that minor technical errors like...
GST
Delhi HC Flags Dual ITC Demand on Sweet Shop-Cum-Restaurant; Limits Pre-Deposit for Appeal
The Delhi High Court has flagged the dual Input Tax Credit (ITC) demand on sweet shop-cum-restaurant and has limited the Pre-Deposit for Appeal.The bench...
GST
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.The bench of...
GST
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...
GST
Gujarat High Court Upholds Rs.1.7 Crore Utilised ITC Refund for Patanjali Foods, Rejects Dept.’s Recovery
In a major relief to Patanjali Foods, the Gujarat High Court has upheld the Rs.1.7 Crore utilised Input Tax Credit (ITC) refund and rejected...
GST
Jharkhand High Court Grants Anticipatory Bail Advocate For Processing GST Registration Of Firm Wrongfully Claiming ITC Without Document Verification
The Jharkhand High Court has granted anticipatory bail to advocate/tax practitioner who failed to verify the documents for GST registration of a firm which...
GST
Buyer To Prove Tax Payment By Supplier For Availing GST ITC: Kerala High Court Dismisses Petition Citing Single Bench Observation
The Kerala High court has held that the burden of proof lies on the buyer to prove tax payment by the supplier for availing...