| M/S APN SALES AND MARKETING VERSUS UNION OF INDIA & ANR. Vide W. P. (C) 9536/2024, CM APPL. 39085/2024 (Exemption), CM APPL. 39086/2024 (Stay) dated 15.07.2024: Delhi High Court |
Order based on Section 16(2)(c) not tenable, when it do not conclusively states that the supplier has failed to pay taxes
Facts of the case: In this ... |
| Padmavathi Electrometals (P.) Ltd. versus Assistant Commissioner of Commercial Taxes vide WRIT PETITION NO. 22257 OF 2023 (T-RES) dated 06.06.2024: Karnataka High Court |
Blocking of ITC beyond period of one year deemed impermissible
The case revolved around the exercise of powers under Rule 86A, which allows the autho... |
| NATIONAL PLASTO MOULDING VERSUS THE STATE OF ASSAM AND 3 ORS dated 05.08.2024 : Gauhati High Court |
Department cannot take action against bonafide purchasing dealers, for the failure of a selling dealer
Facts of the Case: In this case, the petitione... |
| M/S A.M. ENTERPRISES VERSUS STATE OF HIMACHAL PRADESH & ORS. Vide CWP No. 1517 of 2024 dated 20.09.2024 : Himachal Pradesh High Court |
Rule 86B restricting use of ITC in the Electronic Credit Ledger for releasing Output tax, appears to be ultra vires, due to no statutory backing
The ... |
| Chief Commissioner of Central Goods and Service Tax & Ors. v/s M/s Safari Retreats Private Ltd. & Ors. Vide CIVIL APPEAL NO. 2948 OF 2023 dated 03.10.2024: Supreme Court |
Supreme Court opened the door for claiming ITC on GST paid during construction, where such building functions as a plant
Facts of the Case: The Ass... |
| BEST CROP SCIENCE PVT. LTD. THROUGH AUTHORIZED REPRESENTATIVE, SH RAGHAV AGARWAL, M/S. JAI MAA ENTERPRISES, HILBERT INNOVATIONS PVT. LTD., M/S. NDCON CONSTRUCTIONS, GNG ELECTRONICS PVT. LTD. KAY KAY OVERSEAS CORPORATION, SHRI BALAJI POLYMERS THROUGH ITS PROPRIETOR MR. ANIL KUMAR VERSUS PRINCIPAL COMMISSIONER, CGST COMMISSIONERATE, MEERUT AND ORS., COMMISSIONER OF CENTRAL TAX AND GST DELHI NORTH & ORS., PRINCIPAL CHIEF COMMISSIONER CGST AND CX, DELHI & ORS. COMMISSIONER OF DELHI GOODS AND SERVICE TAX & ANR., SALE TAX OFFICER OF DELHI GOODS AND SERVICE TAX AND ANOTHER. vide W. P. (C) 10980/2024 and CM Nos. 45297/2024 and 45298/2024, W. P. (C) 15380/2023 CM APPL. 61699/2023, W. P. (C) 5250/2024, W. P. (C) 5395/2024, W. P. (C) 5397/2024, W. P. (C) 6997/2024, W. P. (C) 7183/2024, W. P. (C) 9350/2024 CM APPL. 38315/2024 dated 24.09.2024: Delhi High Court |
Power under Rule 86A relating to blocking of ITC in a taxpayer's ECL, can only be exercised if ITC is currently available in the ECL
Facts of the Cas... |
| M/s.Ohm Sakthi Blue Metals vs. the Superintendent of GST & Central Excise vide W.P.No.19733 of 2024 & W.M.P.No.21614 of 2024 dated 08.08.2024: Madras High Court |
Department's refusal to condone one-day delay in filing the 3B return form set aside; Retrospective Applicability Of Extended Time Limit For Availing ... |
| M/S. AES ENGINEERING SOLAR PRIVATE LIMITED vide Order no. GST-ARA-04 of 2023-24/2024-25/B-57 dated 31.07.2024: Maharashtra AAR |
No ITC on the solar power plant's procurement costs due to the exempt nature of their output supplies i.e. supply of electrical energy
Facts of the C... |
| M/S. ACCESS HEALTHCARE SERVICES PRIVATE LIMITED vide TN/10/ARA/2024 dated 30.05.2024: Tamil Nadu AAR |
ITC eligible on GST paid for contract staffing services
Facts of the Case:- The Applicant, engaged in the IT/ITeS sector, provides Information Tech... |
| TVL. MOON LABELS VERSUS THE GOVERNMENT OF INDIA vide W. P. (MD) No. 3450 of 2024 and W. M. P. (MD) Nos. 3429 & 3430 of 2024 dated 11.06.2024 (High Court – Madras) |
Procedural mistakes in transitioning ITC should not lead to the denial of credit if the substantive entitlement is proven
Facts of the Case:-
The ... |
| M/S. ARTHANARISAMY SENTHIL MAHARAJ vide Advance Ruling No. TN/07/ARA/2024: Tamil Nadu AAR |
'Rotary Parking System' due to its nature of being permanently fastened to the foundation, classifies as an immovable property; hence not admissible ... |
| M. Trade Links v. Union of India vide WP(C) NOS. 31559 OF 2019 AND OTHS : Kerala High Court |
Procedural amendment extending the return filing date to 30th November is given retrospective effect from 01.07.2017
Facts of the Case:- The Petition... |
| SUBHASH SINGH VERSUS DEPUTY COMMISSIONER, STATE GOODS AND SERVICE TAX vide SPECIAL APPEAL NO. 100 OF 2024: Uttarakhand High Court |
Default in filing returns by the supplier, can’t be a reason to initiate proceeding u/s 74 against purchaser
Facts of the Case:- The appellant is e... |
| PEDERSEN CONSULTANTS INDIA PVT LTD VERSUS UNION OF INDIA & ORS. vide W.P.(C) 1039/2024: Delhi High Court |
Procedural delays by suppliers should not unjustly penalize recipients of goods and services; double payments due to such delays are entitled for refu... |
| Laxmi Fine Chem v. Assistant Commissioner vide WRIT PETITION NO. 5256 OF 2024 : Telangana High Court |
Blocking the ITC by creating a negative credit in the electronic credit ledger, not permissible under law
Facts of the Case:- In this case, the pe... |
| Ravi Chitra v. Assistant Commissioner (ST) vide W.P. NO. 9689 OF 2024 W.M.P. NOS. 10715 TO 10717 OF 2024 : Madras High Court |
Opportunity to be provided to prove actual movement of goods, where it is alleged that ITC is wrongly claimed
Facts of the Case:- In this case, the a... |
| LOKENATH CONSTRUCTION PRIVATE LIMITED vide MAT 2459 OF 2023 WITH IA NO. CAN 1 OF 2023 MAT 2459 OF 2023 WITH WPA 5222 OF 2024 – Calcutta High Court |
First resort of action to be against the seller, in case default in payment of tax by the seller
Facts of the Case:- In this case, the petitioner... |
| SRI SHANMUGA HARDWARES ELECTRICALS vide Order No. Writ Petition Nos. 3804, 3808 & 3813 of 2024 and W.M.P.Nos. 4105, 4107, 4110, 4111, 4116 & 4119 of 2024 : Madras High Court |
ITC Claim can't be denied solely on the ground that such claim is not reflected in GSTR-3B, where such claims were referred in GSTR-2A and GSTR-9
Fa... |
| M/S. MINDRILL SYSTEMS AND SOLUTIONS PRIVATE LIMITED vide Order No. Appeal Case No. 04/WBAAAR/APPEAL/2023 – West Bengal AAAR |
No ITC on inwards supplies used for construction of immovable property, irrespective of whether such expenses capitalized or not
Facts of the Case:- ... |
| M/s Antares Services Pvt. Ltd. Vs. The Commissioner of Central Excise, Chandigarh in Service Tax Appeal No. 60306 of 2022 [SM] – CESTAT Chandigarh |
CENVAT Credit Not To Be Denied For Not Claiming In Returns And For Delay In Utilization
Facts of the Case: -
The Appellant got themselves regi... |
| M/S. FEDERAL-MOGUL ANAND BEARINGS INDIA LIMITED vide Order No. HP/AAAR/RP-DY/FM/01/2023 (AAAR – Himachal Pradesh) |
No Input Tax Credit admissible on subsidised food being served to employees
Facts of the Case:- In this case, the Appellant involved in the business ... |
| M/S. UNIQUE WELDING PRODUCTS P. LTD.,vide Order No. No.- GUJ/GAAR/R/2024/01 (AAR – Gujarat) |
Roof-top Solar Systems installed for power generation Constitutes as movable property, hence eligible for ITC
Facts of the Case:- In this case, the a... |
| M/S. KOHLER INDIA CORPORATION PVT LTD., vide Order No. GUJ/GAAR/R/2024/03 (AAR – Gujarat) |
Money deducted from employees salaries to pay canteen service provider would not attract GST
Facts of the Case: - In this case, the applicant to comp... |
| Tvl.Kavin HP Gas Gramin Vitrak vide Order No. W.P.(MD).Nos.7173 and 7174 of 2023 and W.M.P.(MD)Nos.6764 and 6765 of 2023 (High Court – Madras) |
No reversal of ITC due to belated ITC claim beyond time prescribed u/s 16(4), when FORM GSTR-2 is not notified
Facts of the Case:-
The peti... |
| Aastha Enterprises vs. State of Bihar in Civil Writ Jurisdiction Case No. 10395 Of 2023 (High Court – Patna) |
When supplier fails to deposit the collected tax, ITC claim to be denied to purchaser
Facts: The petitioner acquired certain goods and paid the value... |
| Suncraft Energy Private Limited and Another versus The Assistant Commissioner, State Tax, Ballygunge Charge And Others vide Order no. MAT 1218 OF 2023 WITH I.A NO. CAN 1 OF 2023 (High Court – Calcutta) |
No automatic reversal of ITC from the buyer upon non-payment of tax by the supplier
Facts:
In this case, the appellant has availed a GST input tax c... |
| M/s Gargo Traders Vs. The Joint Commissioner, Commercial Taxes (State Tax) & Ors. in WPA – 1009 of 2022 (High Court – Calcutta) |
Claim Of ITC Not To Be Denied If The Registration Of The Supplier Was Cancelled Subsequent To The Transaction
Facts of the Case: -
That the ... |
| M/s SR Constructions Vs. Union of India And Ors. in W.P. (C) – 399 of 2022 (High Court – Tripura) |
Input Tax Credit On Construction Of Hotel Building Admissible And Not Restricted By Section 17(5)
Facts of the Case: -
That the petitioner is ... |
| M/s R.K. JEWELERS v. THE UNION OF INDIA & ORS. vide D.B. Civil Writ Petition No. 4236/2023 dated 26.04.2023 – Rajasthan High Court |
Assessee can claim ITC on revocation of cancelled registration
Recently, the Hon’ble Rajasthan High Court in the case of M/s R.K. Jewelers Versus T... |
| Sunny Jain Vs. Union of India and Ors. in W.P.(C) 6444/2022, CM Nos.19502/2022 & 33763/2022 (High Court – Delhi) |
Assessee Entitled To Avail ITC Even If The Payment To Supplier Is Not Made – Electronic Credit Ledger Ordered To Be Unblocked
Facts of the Case: ... |
| Easwaran Brothers India Private Limited Represented by its Director Mr. U. Sundaramaharajan Vs. The Assistant Commissioner (ST) (FAC) Perur Circle Coimbatore in W.P.No.33593 of 2022 And W.M.P.No.33048 of 2022 in W.P.No.33593 of 2022 (High Court – Madras) |
Dealer Cannot Be Compelled To Opt For Carrying Forward The Accumulated ITC When It Has Already Opted For Refund Of The Same On Introduction Of GST
... |
| M/s Ashish Trading Company Vs. State of U.P. and 3 Others in Writ Tax No. – 228 of 2021, 229 of 2021, 230 of 2021, 231 of 2021 (High Court – Allahabad) |
Claim of ITC Cannot Be Denied On The Basis Of Vague Findings
Facts of the Case: -
That the petitioner is a proprietorship firm and engaged i... |
| M/s Bambino Pasta Food Industries Private Limited, Hyderabad, Telangana – 500034 in A.R.Com/17/2022, TSAAR Order No.52/2022 (High Court – Telangana) |
Expenditure Made Towards Corporate Social Responsibility Would Be Eligible For Input Tax Credit Under CGST And SGST Acts
Facts of the Case: -
... |
| M/s Pricol Ltd. Vs. Commissioner of GST & Central Excise, Coimbatore, Final Order Nos. 40188-40189/2019, dated 29-1-2019 in Appeal Nos. ST/332-333/2011-DB (Tribunal – Chennai) |
No restriction imposed on quantum of credit to be distributed by ISD during disputed period - Chennai Tribunal
M/s Pricol Ltd. Vs. Commissioner of GS... |
| Kansai Nerolac Paints Ltd. in ORDER NO. MAH/AAAR/SS-RJ/03/2018-2019 (A.A.A.R. – GST- Maharashtra) |
Credit of Krishi Kalyan Cess appearing in the service tax return of ISD will not be an eligible transition credit under GST - Maharashtra AAAR
Kansai... |
| M/s JSW Energy Ltd. Order No. MAH/AAAR/SS-RJ/01A/2019-20, dated 13-1-2020 in Appeal No. MAH/AAAR/01/2018-19 (App. A.A.R. – GST – Maharashtra) |
Supply of coal or any other inputs by principal to job worker for generation of electricity to be construed as job work and No GST will be leviable on... |
| M/s Pradip Chimanlal Mevada vs. Union of India in R/Special Civil Application No. 2560 of 2020 (High Court – Gujarat) |
Joint Commissioner of State Tax look the request made by assessee to upload Form GST ITC-01, where assessee could not upload Form GST ITC-01 due to bo... |
| M/s B. M. Industries in ADVANCE RULING NO. HAR/HAAR/R/2018-19/02 (AAR – GST – Haryana)] |
After merger of a proprietorship concern with a private limited company input tax credit available in credit ledger account of proprietorship firm sha... |
| M/s Page Industries Limited [Order No. KAR/AAAR/05/2021- A.A.A.R. Karnataka] |
ITC is not eligible on the promotional items distributed as give away items as the same is blocked by virtue of the provisions of Section 17(2) and Se... |
| M/s Safari Retreats Private Limited in W.P.(C) No.20463 OF 2018 (High Court – Orissa) |
Where the building was constructed for the purpose of letting out and tax chain is not broken, the restriction under Section 17(5)(d) is not applicabl... |
| M/s Kanayalal Pahilajrai Balwani in ADVANCE RULING NO. GUJ/GAAR/R/16/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2020/AR/42) (A.A.R. – GST – Gujarat) |
ITC on inputs used in manufacturing of cakes and pastries which subsequently expired is not admissible and required to be reversed - Gujarat AAR
M/s ... |
| M/s Building Roads Infrastructure in AAR NO.07/AP/GST/2021 (A.A.R. – GST – Andhra Pradesh) |
ITC on inward supply of JCB, Road roller etc. would be admissible, as do not fall under works contract services as per Section 17(5)(c) and also used ... |
| M/s Tata Motors Ltd. in ADVANCE RULING NO. GUJ/GAAR/R/39/2021 (IN APPLICATION NO. Advance Ruling/SGST&CGST/2021/AR/24) (A.A.R. – GST – Gujarat) |
Input tax credit on GST paid on canteen facility is blocked credit under section 17(5)(b)(i) of CGST Act and inadmissible to applicant - Gujarat AAR
... |
| M/s Vijay Baburao Shirke in ORDER NO. MAH/AAAR/RS-SK/23/2020-21 (App. A.A.R. – GST – Maharashtra) |
Prize money/stakes on Horse racing will not be subject to GST as not consider as supply under Section 7(1)(a) of Central Goods and Services Tax Act, 2... |
| GRB Dairy Foods Pvt. Ltd. in ORDER NO. 36/ARA/2021 (A.A.R. – GST – Tamil Nadu) |
GST paid on promotion inputs/input services is not eligible for Input Tax Credit - Tamil Nadu AAR
GRB Dairy Foods Pvt. Ltd. [ORDER NO. 36/ARA/2021 (A... |
| Metro Dairy Ltd. – Order No.23/WBAAR/2019-20 (A.A.R. – GST – West Bengal)] |
The entire amount of the input tax credit is admissible on the capital goods used for taxable and supplies - West Bengal AAR
Metro Dairy Ltd. [Order ... |
| M/s Knanaya Multi-Purpose Co-operative Credit Society Ltd. in Order No. ADVANCE RULING NO. KER/91/2020 (A.A.R. – GST – Kerala)] |
Co-operative society registered is eligible for availing option provided under section 17(4)
M/s Knanaya Multi-Purpose Co-operative Credit Society Lt... |
| M/s Platinum Motocorp L.L.P – ADVANCE RULING NO. HAR/HAAR/R/2018-19/40 (A.A.R. – GST – Haryana)]. |
M/s Platinum Motocorp L.L.P. [ADVANCE RULING NO. HAR/HAAR/R/2018-19/40 (A.A.R. - GST - Haryana)].
To read the complete judgment 2019 Taxo.online 9... |
| M/s Khatwani Sales and Services L.L.P. in ORDER NO. 13/2020 (A.A.R. – GST – Madhya Pradesh)] |
M/s Khatwani Sales and Services L.L.P. [ORDER NO. 13/2020 (A.A.R. - GST - Madhya Pradesh)].
To read the complete judgment 2020 Taxo.online 1053... |
| Chowgule Industries Pvt. Ltd. in ORDER NO.GST-ARA-18/2019-20/B-121 (A.A.R. – GST – Maharashtra)] |
Similar decision is taken in the matter of:
12. Chowgule Industries Pvt. Ltd. [ORDER NO.GST-ARA-18/2019-20/B-121 (A.A.R. - GST - Maharashtra)].
T... |
