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Filing of Return Beyond the Period Specified in S 16(4) no ITC is Available R.K. Modi And Sons Vs UOI in MP High Court

Brief summary of the case Court:The High Court of Madhya PradeshNumber: Write Petition No.21074 of 2021Petitioner: M/S R.K. Modi And SonsRespondent: Union of India Date of decision: 20.04.2022Judges: Honourable Mr.Justice Vivek Rusia and Mr.Justice Amar Nath(Kesharwani) Download M/S R.K. Modi And Sons Vs UOI GST Case

Filing of Return Beyond the Period Specified in S 16(4) no ITC is Available R.K. Modi And Sons Vs UOI in MP High Court Read More »

Erroneous grant of refund and return of such refund amount- HC directs dept to re-credit/restore ITC in in electronic credit ledger

Brief summary of the case Court: IN THE HIGH COURT OF GUJARAT AT AHMEDABADNumber: 3653 of 2021Petitioner: I-TECH PLAST INDIA PVT. LTD.Respondent: STATE OF GUJARATDate of decision: 07/04/2022Judges: Honourable Mr.Justice J.B.Pardiwala Download I Tech Plast India Pvt. Ltd. Vs State Of Gujarat GST Case

Erroneous grant of refund and return of such refund amount- HC directs dept to re-credit/restore ITC in in electronic credit ledger Read More »

No Denial of ITC if transactions were genuine & supplier registration cancelled thereafter- HC

Brief summary of the case Court:IN THE HIGH COURT AT CALCUTTANumber: WPA No.23512 of 2019Petitioner: M/s LGW Industries Limited & OrsRespondent: Union of India & Ors.Date of decision: 13.12.2021 Download LGW Industries Limited & Ors. Vs Union of India & Ors.

No Denial of ITC if transactions were genuine & supplier registration cancelled thereafter- HC Read More »

GST: ‘Rectification of Errors Permissible Only At Initial Stages’: Supreme Court Dismisses Bharti Airtel’s Plea For Refund of Rs.923 Crore

Brief summary of the case Court: IN THE SUPREME COURT OF INDIANumber:(C) NO 8654 OF 2020Petitioner:UNION OF INDIARespondent: BHARTI AIRTEL LTD. & ORSDate of decision: 28.10.2021Judges:Honourable A.M.Khanwilakar,J Download Union of India Vs Bharti Airtel Ltd. & Ors GST Case

GST: ‘Rectification of Errors Permissible Only At Initial Stages’: Supreme Court Dismisses Bharti Airtel’s Plea For Refund of Rs.923 Crore Read More »

No Reversal of ITC in respect of loss of inputs during a manufacturing process

Brief summary of the case Court:IN THE HIGH COURT OF JUDICATURE AT MADRASNumber:W.P.No.2885 of 2021Petitioner:M/s.ARS Steels & Alloy International Pvt. LtdRespondent:The State Tax OfficerDate of decision: 24.06.2021Judges:Honourable Dr.Justice Anita Sumanth Download ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer GST Case

No Reversal of ITC in respect of loss of inputs during a manufacturing process Read More »

ITC eligible to buyer even if seller have not deposite the tax

Brief summary of the case Court: BEFORE THE MADURAI BENCH OF MADRAS HIGH COURTPetitioners: D.Y. Beathel EnterprisesRespondents: State Tax Officer Number: W.P.(MD) Nos. 2127 of 2021Date of decision:24.02.2021Judges: Honourable Mr.Justice G.R.Swaminathan Facts Petitioner argument Respondent argument Court observation Download D.Y. Beathel Enterprises Vs State Tax Officer(Data Cell) GST Case

ITC eligible to buyer even if seller have not deposite the tax Read More »

HC allows set off of ITC received from Construction against GST Payable on Rent

Brief summary of the case Court:Orissa High Court: CuttackPetitioner: Safari Retreats Private LimitedRespondent: Chief Commissioner of Central Goods & Service taxNumber: W.P. (C) No. 20463 of 2018Date of decision:17.04.2019Judges: Honourable The Chief Justice Shri K.S.Jhaveri and The Honurable Shri Justice K.R.Mohapatra Facts Petitioner Argument Respondent Argument Court Observation Judgement …………………………………………………………………………………………………………………………………………………. Implication in view of the

HC allows set off of ITC received from Construction against GST Payable on Rent Read More »

DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax

Brief summary of the case Court: IN THE HIGH COURT OF DELHI AT NEW DELHI.Number: W.P.(c) 6093/2017Petitioners: QUEST MERCHANDISING INDIA PVT. LTD.          [Suvasini Charitable Trust and Arun Jain (HUF)]Respondents: GOVERNMENT OF NCT OF DELHI & ORSDate of decision:26.10.2017Judges: Honourable Dr. S. Muralidhar FactsFacts concerning Suvasini Charitable Trust Facts concerning Arun Jain (HUF) Petitioners’ argument Respondents’

DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax Read More »

Cancellation of registration violates fundamental right

Brief summary of the case Court:IN THE HIGH COURT OF UTTARAKHANDAT NAINITALNumber: 123 of 2022Petitioner:Vinod KumarRespondent:Commissioner UttarakhandState GST and othersDate of decision:20.06.2022Judges:THE ACTING CHIEF JUSTICE SHRI SANJAYA KUMAR MISHRAANDHonourable JUSTICE SHRI RAMESH CHANDRA KHULBE Download Vinod kumar Vs Commissioner of Uttarakhand State GST and cancellation GST Case

Cancellation of registration violates fundamental right Read More »

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