Order rejecting GST Appeals as being time barred – Quashed by Allahabad High Court -Appeal to be reheard.

by admin | Feb 17, 2024 | GST, Judgements

Case: Visible Alpha Solutions India Private Limited Vs Commissioner (Allahabad High Court) (Writ Tax No. 83 of 2024) The hon’ble high court deliberated on the applicability of Rule 108 of the GST Rules. The court noted that the Rule 108 shall apply only in limited...

All the relevant documents including the certificate issues by Chartered Accountant, is required to be considered by the department before disallowing the claim of Input tax credit

by admin | Feb 16, 2024 | GST, Input Tax Credits, Judgements

Case: Ingram Micro India (P.) Ltd. v. State Tax Officer [Writ Petition No. 594 of 2024 dated January 12, 2024]The Hon’ble Madras High Court’s noted that the assessing authority has clearly not applied its mind before drawing the conclusions and directed the assessing...

ITC is not available in relation to construction of immovable property which is further let out for commercial purpose

by admin | Feb 15, 2024 | Advance Rulings, GST, Input Tax Credits

Case: In the matter of Mindrill Systems and Solutions Private Limited [Appeal No. 04/WBAAAR/Appeal/2023 dated January 24, 2024] Facts M/s Mindrill Systems and Solutions Pvt Ltd (“Respondent”) has constructed a warehouse at Hooghly-712310 and has let it out to M/s...

200% penalty on Expired E-way bill quashed by Calcutta High Court, as there was no intention to evade tax.

by admin | Feb 15, 2024 | Eway Bill, GST, Judgements

Case: Saraf Trexim Limited Vs Deputy Commissioner of State Tax & Ors. (Calcutta High Court) (FMA/256/2023) In another significant judgement by the high court, the court observed that unless and until it is established by the department that the transporter of the...

Non-Speaking refund rejection order set aside by Delhi High Court

by admin | Feb 14, 2024 | GST, Judgements, Refund

Case: GS Exim International LLP Through Its Designated Partner Bhakti Pada Ghosh Vs Commissioner (Delhi High Court) (W.P.(C) 3300/2022 The Hon’ble Delhi high Court observed that it is not apparent from the order as to why or on what basis findings have been returned...

Rectification Application to be considered by the GST Department if ITC wrongly claimed under CGST and SGST instead IGST. No coercive measures can be taken by the department against the taxpayers.

by admin | Jan 19, 2024 | GST, Judgements

Case: M/s Divya S. R. v. Union of India [WP(C) No. 38 Of 2024 dated January 03, 2024] The Hon’ble Kerela High Court held that the GST Department needs to consider the rectification application when the taxpayer had mistakenly claimed the entire ITC under heads of...