GSTAT Kolkata
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Input tax credit in respect of MEIS duty scrips could not be excluded from aggregate value of exempt supplies for period prior to Notification No 14 of 2022 as amendment to Rule 43 excluding value of duty credit scrips was intended to operate prospectively and ITC being concessional in nature could not be claimed retrospectively as vested right GST: Where assessee had disclosed availment of ITC on outward supply of MEIS duty credit scrips in GSTR-3B and department was aware of such transactions, there was no concealment of facts or intention to evade tax, and therefore fraud, wilful misstatement or suppression could not be alleged merely because assessee claimed retrospective benefit of amendment to Rule 43, making invocation of section 74(1) unsustainable and requiring fresh determination of tax liability
GSTAT Thane
Where e-commerce operator transitioned pre-GST CENVAT and VAT credits to GST through TRAN-1 and no proceedings challenging eligibility of such credits were initiated or pending under erstwhile laws, initiation of recovery and denial of transitional credit solely at transition stage under GST Acts was beyond jurisdiction and unsustainable, as transitional provisions did not authorize fresh proceedings for admissibility under repealed laws. GST: Where appellant transitioned undisputed CENVAT credit via TRAN-1, authorities would be barred from reassessing correctness of erstwhile credits invoking transitional provisions, as invoice-level matching was futile for closing balances and ancillary discrepancies like mismatch of address or absence of description could not defeat transition; denial of transitioned input tax credit was unsustainable. GST: Where appellant transitioned Krishi Kalyan Cess (KKC) credit via TRAN-1 but later on they had to reverse it under protest being doubted by Department, denial of transition based on retrospective amendment and departmental circular was not sustainable since no notification had operationalised its exclusion and precedent of jurisdictional High Court as well as independent statutory reading supported transition, thus, making appellant's transition of KKC in order. GST: Where assessee transitioned CENVAT credit and VAT ITC balance on stock-in- trade as of 30.06.2017 and provided all requisite details without any specific objections or contrary evidence from revenue, generic allegations of missing documents could not justify denial in absence of any specific finding or material against assessee's claim.…