Madras High Court
For assessee
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
Madras High Court
Where SEZ Unit's refund claim for unutilized input tax credit under Section 54 read with Rule 89 and Section 16 was rejected on ground refund provisions applied only to suppliers to SEZ, Rule 89(1) did not restrict such claims to suppliers, and SEZ Unit is eligible to claim refund of unutilized ITC in accordance with law
Andhra Pradesh High Court
Where registered dealer availed input tax credit for FY 2018-19 through GSTR- 3B on 20.12.2019, and initial rejection was due to deadline of 20.10.2019, subsequent statutory relaxation after introduction of section 16(5) extended window to 30.11.2021, making dealer's availment timely and order for reversal unsustainable
Punjab & Haryana High Court
Where petitioners accused of creating 26 fake firms and issuing bogus invoices causing fraudulent ITC benefit and substantial loss to revenue were in custody over seven months, with prosecution primarily based on documentary and electronic evidence and no risk of tampering or flight, coupled with no criminal antecedents, further incarceration was held unwarranted and regular bail was granted subject to conditions
Gujarat High Court
Where State GST officer intercepted consignment in transit, found no quantity discrepancy but initiated penalty proceedings alleging reuse of documents, State GST officers were competent to act as proper officers under IGST Act where State Commissioner’s order designated them under State GST law; no separate Central notification was required. GST: Orders passed by State GST proper officers while exercising IGST powers were appealable before the State appellate authority by virtue of cross-empowerment; as an efficacious statutory remedy existed against confiscation and penalty orders, invocation of writ jurisdiction without exhausting appeal was impermissible
Gujarat High Court
Where exporter omitted to mention IGST payment on rice export consignments in shipping bills due to inadvertence, but actual export and invoices were undisputed and refund claim was otherwise within Rule 96 criteria, entitlement to IGST refund could not be denied merely for omission in shipping bills, and refund was to be processed without requiring adjudication under Section 149 of Customs Act
Madras High Court
Refund of IGST on zero-rated exports could not be rejected solely on basis of Board Circular No. 37/2018, which was struck down as inconsistent with statutory provisions and Rules; rejection without examining claim under governing law was unsustainable, and matter was remanded for re-adjudication
Karnataka High Court
Where contractor sought reimbursement of increased tax liability after GST implementation under pre-GST contract with BBMP, but agreement required submission of proof of tax payment and GST law did not require certification by tax authorities, quantification without verification was improper and matter was to be decided after contractor submitted requisite documents to BBMP Commissioner
Gauhati High Court
Where purchaser trading in scrap batteries bought goods from registered suppliers, paid GST through banking channels, filed GST returns, and availed input tax credit, denial of ITC solely on ground of supplier's default in depositing tax was unjustified in absence of collusion or lack of bona fides, and remedy lay against defaulting supplier, thus impugned orders were set aside