Gauhati High Court
For assessee
Case-law directory
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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.
5 rulings found
Gauhati High Court
Where bona fide purchaser paid GST to registered seller and held valid tax invoice, denial of input tax credit solely due to seller’s failure to file returns or pay tax was not lawful, remedy lay against defaulting seller and not purchaser, thus treating ITC as excess and raising rectification demand was set aside
Madras High Court
Where ITC was denied solely because supplier’s GST registration was retrospectively cancelled though supplier was registered when supplies occurred and most transactions predated cancellation order, rejection of ITC on this sole ground without examining genuineness of supplies was unsustainable and matter required reconsideration with reasonable opportunity to petitioner
Madras High Court
Where petitioner availed input tax credit on invoices not reflected in GSTR-2A due to technical glitches acknowledged by authorities, since statutory conditions for credit were otherwise met, denial of credit was not justified; as entitlement is established under Circular 183/15/2022-GST, no interest or penalty was payable
Kerala High Court
Where petitioner with multiple state registrations received foreign IT services invoiced to one state but consideration and tax under reverse charge were discharged by another unit which issued self-invoice as prescribed, denial of input tax credit on grounds of invoice address was unsustainable since statutory conditions for ITC were satisfied and self-invoice constituted valid tax-paying document. GST: Where petitioner cross-charged service value and corresponding input tax credit from head office to other states without ISD registration for July 2017 to March 2019, since unamended law did not mandate ISD registration and distribution route was not compulsory as per statutory materials, such cross-charge was not illegal and penalty demand was unsustainable
Madras High Court
Where petitioner purchased goods under invoices containing vehicle numbers from a registered supplier who filed returns and paid tax, denial of input tax credit solely due to absence of lorry receipts and weighment slips without enquiry into genuineness of supply was unsustainable, thus order confirming denial on that basis was set aside and required reconsideration