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ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A

ITC cannot be denied to the recipient solely on the ground that transaction not reflected in GSTR-2A

by admin | Jan 3, 2024 | GST, Input Tax Credits

Case: M/s Diya Agencies Vs State Tax Officer (Kerala High Court) WP(C) No. 29769 of 2023 dated September 12, 2023 The Court held that, if the taxpayer is able to prove that tax amount is paid to the seller and the Input Tax Credit claim is bonafide, so the Tax Credit...

It is not the length of the delay but cause for delay which would be paramount consideration. “Sufficient cause” as appearing in Section 107(4) of the GST Act, 2017 explained.

by admin | Dec 22, 2023 | GST, Judgements

Case: Andra Pradesh High court- In the case of M/s S A Iron and Metal Vs The Assistant Commissioner (ST) (WP No. 15490 of 2023) dated 19th July 2023 Facts Taxpayer is a registered dealer and is engaged in the business of purchase and sale of iron scrap. On 21.01.2023,...
Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law

Limitation Period u/s 54(1) of the CGST Act cannot be invoked when tax is collected without authority of law

by admin | Oct 2, 2023 | GST, Refund

Case: M/s Delhi Metro Rail Corporation Limited vs. The Additional Commissioner, Central Goods and Services Tax Appeals and Others [W.P. (C) 6793/2023 dated September 18, 2023] The Hon’ble court held that the limitation period of two years under Section 54(1) of the...
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Recent Posts

  • The Supreme Court dismissed the Revenue’s SLP and upheld that mere detection of excess stock does not automatically warrant confiscation under Section 130 of the CGST Act. Authorities must ordinarily proceed under Sections 73/74 for tax determination unless stringent conditions for confiscation are clearly met
  • The Supreme Court held that ITC cannot be denied to a bona fide purchasing dealer merely because the selling dealer failed to deposit tax with the Government. Recovery action must be taken against the defaulting seller, not the innocent purchaser.
  • The Rajasthan High Court held that refund of accumulated ITC under inverted duty structure for periods prior to 18.07.2022 cannot be denied. ITC being an indefeasible vested right, subsequent circulars or clarifications cannot operate retrospectively to curtail accrued credit.
  • Madras High Court held that mere upload of GST notices on the portal, without ensuring effective service in case of repeated non-response, cannot justify an ex-parte assessment.
  • Enhancements in GSTR-3B (Effective from January 2026 Tax Period)

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