Madras High Court
For assessee
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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.
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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.
2 rulings found
Madras High Court
Where petitioner was denied ITC on inputs used for construction of property intended for lease or license on grounds of blocked credit for immovable property, and Chief Commissioner of Central GST v. Safari Retreats (P.) Ltd. [2024] 167 where construction is for own use or as builder's business premises, orders made without considering said principle required fresh evaluation and same were to be set aside GST: Where revenue recovered amounts from electronic cash and credit ledgers without issuing pre-recovery intimation in FORM GST DRC-01D and without allowing statutory 7 days for payment, such recovery violated Rule 142B and statutory recovery scheme, especially as assessment orders had been set aside, entitling petitioner to restoration of all such debited amounts
GSTAT Kolkata
Refund of accumulated ITC claimed on export of goods could not be denied merely on basis of absence of toll plaza movements where goods were supplied under Bill To Ship To model and E way Bills, bilty copies, shipping bills, EGM details, transporter's certificate and bank statements established transportation and export; toll plaza receipts were not mandatory documents