![Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITC-Calcutta-High-Court-WBVAT-Act-Input-Tax-Credit-Benefit-of-ITC-WBVAT-Act-updates-on-ITC-benefits-WBVAT-Act-updates-TAXSCAN.jpg "Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]")
Benefit of ITC not available on payment to third party and not to selling dealer under WBVAT Act: Calcutta HC [Read Order]
In a recent decision the Calcutta High Court observed that the benefit of input tax credit ( ITC ) not available on payment to third party and not to...
![IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/IGST-Refund-Madras-High-Court-GST-TAXSCAN.png "IGST Refund on Export of Zero Rated Supplies: Madras HC allows Clubbing of unutilised GST ITC Refund Claims beyond Calendar Month, remands Matter [Read Order]")
![Ignorance of CA Certificate for Trade Payables for Tamil Nadu State: Madras HC quashes GST SCN on Entire ITC Balance for Reversal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/madras-high-court-madras-hc-CA-Certificate-GST-Show-Cause-Notice-on-ITC-balance-Madras-HC-ruling-on-GST-SCN-taxscan.jpg "Ignorance of CA Certificate for Trade Payables for Tamil Nadu State: Madras HC quashes GST SCN on Entire ITC Balance for Reversal [Read Order]")
![Jharkhand HC Directs State GST Authorities to Proceed on Wrong ITC Availment Despite Summons Issued by DGGI and CGST Preventive Wing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Jharkhand-HC-State-GST-Authorities-ITC-Availment-DGGI-CGST-CGST-Preventive-Wing-taxscan-1.webp "Jharkhand HC Directs State GST Authorities to Proceed on Wrong ITC Availment Despite Summons Issued by DGGI and CGST Preventive Wing [Read Order]")
Writ Petition not maintainable when proceedings dependent upon Adequacy of evidence in support of actual purchase and delivery of goods: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that the writ petition is not maintainable when proceedings dependent upon adequacy of evidence in support of actual purchase and delivery of...
Unable to Claim ITCÂ due to Defect in Return Filed: Madras HC directs to approach Statutory Authority [Read Order]
The Madras High Court directed to approach the statutory appellate authority as the assessee was unable to Claim Input Tax Credit ( ITC ) due to a defect in the return filed. The court refused to...
TRAN Credit not allowed as Assessee Registered under KVAT cannot avail ITC under CGST: Kerala HC directs to File Statutory Appeal [Read Order]
The Kerala High Court directed to file a statutory appeal in a case where the TRAN Credit was not allowed as the assessee registered under Kerala Value Added Tax (KVAT) cannot avail of Input Tax...
Penalty u/s 27(4)Â not Invokable in Absence of Findings of Wrong Availment of ITC: Madras HC [Read Order]
The Madras High Court has held that a 300% Penalty by invoking Section 27(2) of the Tamil Nadu Value Added Tax Act, 2006 (TNVAT) cannot be imposed when there are no findings regarding wrong availment...
Budget 2024: National Restaurant Association of India urges Government to Restore ITC to Restaurants and Increase GST Rate to 12%
In a letter to the Finance Minister, Nirmala Sitharaman, the NRAI called for reforms in the restaurant industry. The representation was addressed to the finance minister keeping an eye on the...
