Karnataka High Court
For assesseeRemanded
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.
5 rulings found
Karnataka High Court
Where petitioner imported X-Ray inspection system prior to GST and claimed transitional ITC through GSTR-3B based on Central advice but refund was denied citing closure of TRAN-1 window and jurisdiction, as refund was never considered on merits, petitioner's claim required decision by Central authority, thus, petitioner was to be granted liberty to represent before respondent for decision on refund entitlement based on transitional credit
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
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jurisdiction and unsustainable, as transitional provisions did not authorize fresh proceedings for admissibility under repealed laws.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.…
Punjab & Haryana High Court
Where proceedings were initiated under sections 73 and 74 of CGST, PGST and HGST for credits availed under erstwhile Haryana VAT Act, such VAT-era credits were held outside purview of GST adjudication and determination provisions, making actions under sections 73/74 without jurisdiction, and proceedings could not be sustained against petitioners
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