Reversal of Input Tax Credit - fictitious suppliers/firms - fake ...

Court Rules: No Tax Demand Allowed During Probe for Fake Invoices; Follow CGST Act Section 74 for Procedures.

August 10, 2021

Case Laws GST HC

Reversal of Input Tax Credit - fictitious suppliers/firms - fake invoices - demand to remit the amount availed as input tax credit at the stage of summons itself without following due procedure under Section 74 of the CGST Act, 2017 - No tax demand can be issued or raised when investigation is still in progress. The respondents cannot be allowed to put the cart before the horse and collect any tax, interest or penalty before they determine, in an enquiry, after putting the petitioner/assessee of notice - HC

View Source

← Previous Next →

Reversal of Input Tax Credit - fictitious suppliers/firms - fake ...

Court Rules: No Tax Demand Allowed During Probe for Fake Invoices; Follow CGST Act Section 74 for Procedures.

August 10, 2021

Case Laws GST HC

You may also like:

Determining the tax and penalty - Vehicle transporting consignment without Original Tax Invoice - The High court analyzed the relevant provisions of the SGST Act and...

The Karnataka High Court determined tax and penalty in a case where the original tax invoice was not carried during goods transportation. The court relied on a previous...

HC upheld validity of Rule 36(4) of CGST Rules, dismissing constitutional challenge. Court determined Rule 36(4) derives authority from Section 16 of CGST Act and...

Refund of GST - Export of goods - allegation of use of fake invoices to claim refund - Since the present is a case of an allegation of raising fake invoices and the...

Tax invoice - e-Invoicing - the tax invoice shall have Quick Response (QR) code, from the date to be notified - Rule 46 of the Central Goods and Services Tax Rules, 2017

This is a summary of a court judgment regarding the interpretation of Rule 86A of the Central Goods and Services Tax (CGST) Rules, which deals with the blocking of input...

Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

The CESTAT disposed of the appeal with the following key holdings: Undervaluation relating to stock transfer to their own unit and sale to sister unit was held not...

HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

Blocking of Input Tax Credit - the reason to invoke the power conferred under Rule 86A of CGST Rules against the petitioner is an intelligence report received from...

The case involved the determination of penalty u/s 69(1)(k) of the J&K Value Added Tax Act, 2005 for the issuance of 35 improper invoices on the same day. The High Court...

Refund claim of service tax paid on cancelled transactions - Post GST era - Rejection of refund under Rule 6(3) of Service Tax Rules read with Sec 142(5) of CGST Act -...

The High Court dismissed the petition challenging the show-cause notice dated 20.08.2024 issued by the respondent authority in relation to the refund of integrated taxes...

Quick Updates: