Jurisdiction - genuineness of transfer of Cenvat Credit to GST ...

Central Excise

September 3, 2022

Jurisdiction - genuineness of transfer of Cenvat Credit to GST Tran-1 - competence of the Commissioner Appeal who has passed the impugned order on the ground that the Commissioner (Appeals) as Central Excise officer has no competence to adjudicate the issue with respect to the provisions of CGST Act, 2017 - The contentions of the department challenging the competence of Commissioner (Appeals) are set aside - Revenue Appeal dismissed - AT

View Source

← Previous Next →

Jurisdiction - genuineness of transfer of Cenvat Credit to GST ...

Central Excise

September 3, 2022

You may also like:

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

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...

CENVAT Credit - Transfer of unutilized CENVAT Credit from 1 unit to another - assessee has stopped the manufacturing activity at Unit No. 1 - transfer allowed even if no...

Filing of form GST TRAN-1 - transitional credit - The petitioner is entitled to get one more chance to submit the declaration in Form GST TRAN-1 as the petitioner could...

Transitional credit - Direction to the Opposite Parties to accept the GST TRAN-1 form from the Petitioner - In the present case a direction is issued to the Opposite...

Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

Entitlement for refund of input credit in cash, which was neither transitioned in accordance with TRAN-1 (GST) procedure into the new regime nor got reflected in the...

Transitional Credit (ITC) - Permission for re-opening the common portal so as to enable the petitioner to submit the Form GST TRAN-1 electronically or to permit the...

Transitional Credit - TRAN-1 - As a matter of fact, the provisions of GST Act also does not provide for lapsing of the credit, which could not be successfully...

Input tax credit - shifting to GST regime - transitional credit - The respondents (Govt) are directed to either open the online portal so as to enable the petitioner to...

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...

Failure to file Form GST TRAN-1 - carry forward of Input Tax Credit - technical glitches - Revenue directed to either open the Portal to enable the petitioner to again...

GST TRAN-1 - The present writ petition is disposed of with the direction to the respondents to permit the petitioner to submit offline GST TRAN-1 form, subject to...

Extension of time period for filing of GST Tran-1 - High court direct to open portal of petitioner before 31.03.2019 or process the GST TRAN-1 manually

Input Tax Credit was stated to be erroneously availed without filing form TRAN-1 - This Court finds that the show cause notice was issued on the premise that the...

Quick Updates: