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...
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,...
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...
