Home Highlights October 2018 Year 2018 This

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1. Refund of unutilized cenvat credit - validity of SCN - transitional credit under GST - The transition of refund amount into GST regime was merely inadvertent error and...

2. Demand of GST u/s 74 - Wrongful / excess claim of transitional credit (Tran-1) - Though the appellant has claimed state tax as transitional input tax credit, but there...

3. Benefit of transitional credit - time limit for taking the input tax credit - Validity of retrospective amendment - the amendment does not affect the right of the...

4. Transitional Input tax credit - availment of accumulated CENVAT by filing declaration Form TRAN-1 beyond the period provided under CGST Rules - Rule 117 is directory in...

5. Delay in Filing of Form GST Tran-1 and GST Tran-2 - transitional credit - The liability to pay GST on sale of stock carried forward from the previous tax regime without...

6. CENVAT Credit - Input Service Distributors - credit denied by the Department on the ground that after the amendment to the definition of ‘input service’ w.e.f....

7. Period of limitation for claiming refund under GST - Relevant Date - Discussion Forum

8. Transitional Credit - carry forward/transition of CENVAT and VAT Input Tax Credit - Form GST TRAN-1 - Taxing statute and equity considerations are not natural allies. At...

9. Validity of Arbitral Award - dishonor of cheque - Claim u/s 18 of the Limitation Act, 1963, a fresh period of limitation - Admittedly, in this case the respondent was...

10. Quantum of transfer of CENVAT Credit to GST - transitional credit - It is obvious that as per first proviso to Section 140(1), only the credit which is admissible as...

11. Reversal of CENVAT Credit - damage of raw material - demand invoking extended period of limitation confirmed - HC

12. Impact of Section 60(6) of the IBC - Exclusion of moratorium period for initiation of proceedings of suit - Interpreting the statute in the manner which the appellant...

13. Maintainability of appeal - appeal filed by the petitioner was dismissed on the ground of limitation - The High court concluded that the petitioner's appeal was filed...

14. CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed...

15. Maintainability of petition seeking initiation of CIRP against Personal Guarantor/Respondent - invocation of Bank guarantee and time limitation - The case involved an...