Sec 16(4) of the CGST Act – Why it may never be struck down
The Chhattisgarh High Court has, in the case of Jain Brothers v. Union Of India [W.P. (T) No. 191 of 2022] upheld the constitutional validity of...
![[BREAKING]Cash Crunch led to Belated Filing of GSTR-3B: Madras HC remands ITC Claim for Fresh Consideration](https://www.taxscan.in/wp-content/uploads/2023/12/Belated-Filing-of-GSTR-3B-Cash-Crunch-Filing-of-GSTR-3B-GSTR-3B-Madras-HC-ITC-Claim-Input-Tax-Credit-madras-high-court-TAXSCAN.jpg "[BREAKING]Cash Crunch led to Belated Filing of GSTR-3B: Madras HC remands ITC Claim for Fresh Consideration")
![Section 16(4) of GST Act is Constitutionally valid: Chhattisgarh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Chattisgarh-High-Court-GST-Act-GST-constitutional-validity-Constitution-taxscan.jpg "Section 16(4) of GST Act is Constitutionally valid: Chhattisgarh HC [Read Order]")
Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]
The Calcutta High Court, reaffirming the prevalence of time limit conditions imposed on filing of Goods and Services Tax Returns over legal right to claim Input Tax Credit (ITC), upheld the...
![Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Overriding-Effect-ITC-Provisions-over-Time-Limit-of-Filing-Returns-Calcutta-HC-upholds-Constitutional-GST-Act-TAXSCAN.jpg "Overriding Effect of ITC Provisions over Time Limit of Filing Returns: Calcutta HC upholds Constitutional Validity of Section 16(4) of GST Act [Read Order]")
Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases [Read Order]
A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court decision in Suncraft Energy Private Limited Case,...
![Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/supreme-Court-ITC-GST-Calcutta-High-Court-TAXSCAN.jpg "Supreme Court upholds Calcutta HC Verdict granting GST ITC to Purchaser except in Exceptional Cases [Read Order]")
Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]
A Two-Judge Bench of the Supreme Court has upheld the Calcutta High Court judgment, rejecting the department’s appeal against the Calcutta High Court decision in Suncraft Energy Private Limited Case,...
![Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/12/Supreme-Court-SC-Calcutta-HC-input-tax-credit-Mismatch-to-Purchaser-gst-itc-gstr-TAXSCAN.jpg "Supreme Court upholds Calcutta HC Verdict granting GST ITC in-spite of GSTR 2A - 3B Mismatch to Purchaser except in Exceptional Cases [Read Judgement]")
Capital goods used in power generation eligible for input tax credit rules Kerala High Court [Read Order]
The Kerala High Court in a single bench ruling granted the input tax credit claims made by the assessee. The assessee had made the claim with regard to purchase of capital goods which would be used...
