Input tax credit (ITC) - failure to produce the documents to ...

High Court Rules Proper Documentation Essential for Validating ITC Claims; Mere Registration Insufficient Under Tax Law.

February 20, 2020

Case Laws VAT and Sales Tax HC

Input tax credit (ITC) - failure to produce the documents to verify the claim of genuineness of the Input Tax Credit claimed by the Assessee - merely because the registration details existed on the rolls of the Revenue Department, it could not per se prove the validity and verification of the transactions in question. - HC

View Source

← Previous Next →

Input tax credit (ITC) - failure to produce the documents to ...

High Court Rules Proper Documentation Essential for Validating ITC Claims; Mere Registration Insufficient Under Tax Law.

February 20, 2020

Case Laws VAT and Sales Tax HC

You may also like:

HC quashed assessment order concerning Input Tax Credit (ITC) claims under GST regime. The matter involved interpretation of limitation periods under Section 16(4) and...

HC quashed order relating to Input Tax Credit (ITC) claims that were time-barred under Section 16(4) of CGST Act but fell within limitation under Section 16(5)....

The circular addresses the entitlement of Input Tax Credit (ITC) by insurance companies on repair expenses for motor vehicles in reimbursement mode of claim settlement....

HC held that petitioner's claim for input tax credit (ITC) was valid under amended Section 16 provisions. Following precedent established in Sri Ganapathi Pandi...

HC allowed the petitioner's challenge to the rejection of ITC claim, finding a procedural error in the original orders. The court determined that physical movement of...

Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

The High Court upheld the levy of tax and penalty on the petitioner for fraudulent claim of Input Tax Credit (ITC) u/s 16 of the GST Act. The petitioner claimed ITC...

HC found procedural deficiencies in handling refund claims where foreign currency receipts lacked proper documentation through e-BRC filings. Despite timing...

For FY 2023-24 onwards, Table 8A of Form GSTR-9 will be auto-populated from GSTR-2B, leading to a mismatch between values in Tables 8A and 8C. The advisory provides...

The High Court dismissed the petition seeking refund of Input Tax Credit (ITC) accrued under the Value Added Tax (VAT) regime upon transition to the Goods and Services...

Rejection of ITC claim solely on the ground that the petitioner had not claimed ITC in the GSTR-3B returns - The High court quashes the impugned orders and remands the...

The Appellate Authority for Advance Ruling (AAR) ruled that R.V. Hydraulic Services is not eligible to claim Input Tax Credit (ITC) on the Integrated Goods and Services...

HC dismissed the petition challenging GST demand for AY 2017-2020. Petitioner allegedly facilitated tax evasion by passing ineligible Input Tax Credit (ITC). While...

Quick Updates: