Karnataka High Court
For assessee
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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.
2 rulings found
Karnataka High Court
Where petitioner, after transitioning valid CENVAT credit into Electronic Credit Ledger, discharged appeal pre-deposit by debiting this credit, such payment constituted valid compliance as there was no statutory mandate restricting mode to cash, and CBIC administrative instruction could not override statutory provisions or vested credit rights, thus Tribunal’s rejection of such pre-deposit ground was unsustainable and same was to be quashed
Calcutta High Court
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing GST: Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration. GST: Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification. GST: Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand