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
GSTAT Lucknow
Where assessee's ITC allocation between IGST, CGST and SGST showed head- wise mismatch but total eligible ITC in electronic credit ledger equaled claimed ITC, such mismatch did not constitute excess ITC and principal demand, interest and penalty could not be sustained in absence of actual excess availment, as clarified by CBIC and supported by Rule 88B
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