Telangana High Court
For revenue
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.
8 rulings found
Telangana High Court
Where tax liability declared in GSTR-1 for December 2018 was discharged only upon filing GSTR-3B in October 2019 though corresponding amount had already been deposited in Electronic Cash Ledger, mere deposit was held not to constitute payment as appropriation occurred only upon debit towards identified liability, consequently intervening period was liable to interest and plea of portal glitches being unsubstantiated did not alter statutory consequence
Delhi High Court
Where petitioner’s ITC in electronic credit ledger was blocked under Rule 86A, requested adjustment of blocked credit for pre-deposit against confirmed IGST demand was declined, since blocking does not constitute payment or appropriation towards an adjudicated demand and debit cannot occur until restriction is removed or modified, thus only unblocked ECL credit may be used for pre-deposit, not mandatorily cash ledger
Madras High Court
Where petitioner's electronic credit ledger was blocked under Rule 86A upon finding of bill trading by supplier, and petitioner sought to use blocked ITC for appellate pre-deposit under Section 49(4) read with Section 107, use of credit ledger for pre-deposit is ordinarily permitted but is barred when credit stands blocked, as Section 49(4) does not confer absolute right to such use during blockage
Jammu & Kashmir and Ladakh High Court
Where construction company’s electronic credit ledger was blocked under Rule 86A by Additional Commissioner without recorded reasons or prior hearing, such action, though Rule 86A does not specify hearing, violated principles of natural justice due to serious civil consequences, and order was set aside as arbitrary and passed in breach of audi alteram partem
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
Kerala High Court
Where taxpayer filed returns belatedly and had sufficient balance in electronic credit ledger, proviso to section 50(1) as inserted by Finance Act, 2021 applies retrospectively to confine interest liability only to portion of tax paid through electronic cash ledger, not on tax discharged by credit ledger, subject to verification of available credit at relevant time
Gujarat High Court
Where assessee transitioned pre-GST VAT credit to electronic credit ledger on introduction of GST regime, refund claim under Section 54(3) for such transitioned credit was impermissible due to statutory bar under second proviso to Section 142(3), and only regular GST-period ITC was eligible for refund; However, transitional VAT credit rejected should be re- credited in ECL of GST regime for future utilization under Section 140
Telangana High Court
Where department prematurely recovered entire confirmed GST demand from petitioner's bank before expiry of second appeal period and subsequently re- credited amount to e-cash ledger, dispute being limited to refund to bank versus e- cash credit, petitioner was granted liberty to apply for refund and application was to be decided expeditiously in accordance with law