Stories with the ‘ tag ‘ you searched for "ITC"

Design & Engineering Services To Foreign Entities Are Zero-Rated Supplies; Assessee Eligible For Refund Of Unutilized ITC U/S 54 Of CGST Act: Bombay HC
Assessee Entitled To Refund Of Unutilized ITC Claimed On Closure Of Business: Sikkim High Court
No Provision Allows Coercive Action Before Pre-Intimation Notice: Uttarakhand HC Criticizes GST Dept For Negatively Blocking ITC
Mistake Committed By Assessee Was Inadvertent & Technical; No Wrongful Availment Of ITC: Kerala High Court Quashes Demand Order
Kerala High Court Strikes Down Rule 96(10) of CGST Rules Retrospectively, Finds Them Ultra Vires To CGST Act
Taxpayer Can't Be Denied ITC For Merely Filing GST Form Manually If Functionality Issues Are Attributable To Dept: Bombay High Court
Assessee Can't Claim ITC For Transportation If Costs Aren't Included In Assessable Value Of Goods For Payment Of Central Excise Duty: Kerala HC
[S.74 GST Act] Adjudicating Authority Must Record Prima Facie Satisfaction Regarding Assessee Wrongfully Obtaining Input Tax Credit: Allahabad HC
Supreme Court Summarises Principles For Interpreting Tax Statutes In Judgment On GST Input Tax Credit
GST Input Tax Credit On Construction Costs Can Be Claimed If Building Construction Was Necessary For Renting Out Service : Supreme Court
Retrospective Applicability Of Extended Time Limit For Availing ITC; Madras High Court Quashes Order Not Condoning 1 Day Delay
ITC Claimed On Alleged Fake Supplies; Delhi High Court Upholds Dept's Action In Provisionally Attaching Bank Account