Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights March 2021 Year 2021 This

Transitional credit - Merely because there was a glitch in the ...

GST

March 24, 2021

Transitional credit - Merely because there was a glitch in the website and or that the website is not working properly, a registered dealer cannot be denied the benefit of credit available under the provisions of Act. More particularly Section 140 of the Act. - HC

View Source

 


 

You may also like:

  1. CENVAT Credit – Penalty on dealer who issued excise invoice was not registered under central excise - penalty cannot be imposed on such dealer - credit denied to the...

  2. Cenvat credit cannot be denied to the assessee merely, on the ground that at the time of investigation, the dealer was non-existent. - AT

  3. CENVAT credit - fake invoices - non-existent dealers - In fact when the goods were procured by the assessee, the dealer was registered with the department - credit allowed - AT

  4. CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat...

  5. CENVAT Credit where job work formalities was not followed - a substantial benefit of cenvat credit cannot be denied for not following the prescribed procedures - AT

  6. Input tax credit denied - credit can not be denied on a plea that the selling dealer has not paid the tax. - HC

  7. CENVAT credit - non-registered dealers - the appellant has violated CENVAT Credit Rules, 2004 by availing credit on the basis of an ineligible documents and the same is...

  8. Cenvat Credit - supplementary invoice, issued by the registered dealer, on which credit was availed by the main appellant are not the document on which such Credit can...

  9. Cenvat credit on purchase of raw material - sponge iron being the raw material/inputs purchased from registered dealer - goods received on endorsed invoices - goods were...

  10. CENVAT Credit - commercial invoice issued by a dealer not registered with Central Excise - He has satisfied that the goods received have been used for the manufacture of...

 

Quick Updates:Latest Updates