Alleged Excess ITC Claim: Delhi HC quashes Penalty Order for Non-consideration of GSTR-2A and Reply, Remands SCN for Readjudication [Read Order]
In a recent decision, the Delhi High Court has set aside an order concerning an alleged excess claim of Goods and Services Tax ( GST ) Input Tax...
![Tax Liability Confirmed due to Wrong availment of ITC and and failure to reply SCN: Madras HC sets aside Order on 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/madras-hc-madras-high-court-GST-goods-and-sevice-tax-tax-liability-TAXSCAN.jpg "Tax Liability Confirmed due to Wrong availment of ITC and and failure to reply SCN: Madras HC sets aside Order on 10% Pre-deposit [Read Order]")
![GSTR 2A vs. GSTR3B Mismatch Cross Verification Plea ends up in Expeditious Disposal Order by Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/GSTR-2A-GSTR3B-GSTR-2A-vs.-GSTR3B-Mismatch-Cross-Verification-taxscan.jpg "GSTR 2A vs. GSTR3B Mismatch Cross Verification Plea ends up in Expeditious Disposal Order by Kerala HC [Read Order]")
Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]
The Patna High Court has held that extraordinary jurisdiction under Article 226 of the Constitution of India cannot be invoked when the assessee fails to file a statutory appeal before the Central...
![Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Extraordinary-Jurisdiction-Assessee-Failed-to-File-Statutory-Appeal-under-GST-Act-Patna-HC-TAXSCAN.jpg "Extraordinary Jurisdiction under Article 226 cannot be Invoked When Assessee Failed to File Statutory Appeal under GST Act: Patna HC [Read Order]")
ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]
The Allahabad High Court quashed Rs 235 crores demand against Vivo Mobile India and ruled that Input Tax Credit (ITC) is substantive right granted to the assessee under Section 16 of the Goods and...
![ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITC-is-Substantive-Right-granted-Assessee-GST-Act-Allahabad-HC-Demand-Vivo-Mobile-TAXSCAN.jpg "ITC is Substantive Right granted to Assessee u/s 16 of GST Act: Allahabad HC quashes Rs 235 crores Demand against Vivo Mobile [Read Order]")
![Tax for which ITC is claimed Reflected in Form GSTR 2A: Kerala HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Tax-ITC-GSTR-Kerala-High-Court-quashes-Assessment-Order-taxscan.jpg "Tax for which ITC is claimed Reflected in Form GSTR 2A: Kerala HC quashes Assessment Order [Read Order]")
ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]
The Kerala High Court, based on the Calcutta High Court's ruling in the case of Suncraft Energy Private Limited v. The Assistant Commissioner, State Tax, Ballygunge Charge, has ruled that, in the GST...
![ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITC-GSTR-2A-GSTR-3B-Discrepancies-Kerala-HC-directs-Readjudication-Kerala-High-Court-taxscan.jpg "ITC Cannot Be Denied Based Solely on GSTR 2A and GSTR 3B Discrepancies: Kerala HC directs Readjudication [Read Order]")
GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]
With respect to the changes recommended in the 50th GST Council meeting, the Central Board of Indirect Taxes and Customs(CBIC) has issued a circular no. 193/05/2023-GST on 17th July 2023 providing...
![GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/07/GST-ITC-GST-ITC-Difference-due-to-Mismatch-Mismatch-GSTR-3B-GSTR-2A-CBIC-Issues-Clarification-CBIC-taxscan.jpg "GST ITC Difference due to Mismatch in GSTR 3B and GSTR-2A CBIC Issues Clarification [Read Circular]")