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 July 2022 Year 2022 This

Validity of observations made by the Commissioner, C.G.S.T. & CX ...

GST

July 8, 2022

Validity of observations made by the Commissioner, C.G.S.T. & CX regarding Transitional Credit - however, no proceeding for wrongful availment of Input Tax Credit has been initiated - This could not prejudice the case of the petitioner in case a fresh proceeding is initiated on that ground. - HC

View Source

 


 

You may also like:

  1. 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...

  2. Validity of Show Cause notice issued under the GST Act instead to erstwhile Central Excise / Service Tax Laws - Recovery of wrongfully availed CENVAT Credit -...

  3. 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...

  4. Validity of reopening of assessment u/s 147 - Reason to believe - Addition u/s 69C on account of the capital introduced by the partner and unsecured loans - The Tribunal...

  5. Parallel proceedings - Validity of summons issued - Summons challenged on the ground that both the Central and State Authorities do not have powers to initiate...

  6. Reassessment proceedings after information received from Director of Investigation regarding bogus/accommodation entries - HC

  7. Transitional credit - Transferring CENVAT credit u/s 174(1) & 174(3) of CGST Act, 2007 - validity of conditions imposed - transitional arrangements have clear nexus,...

  8. Cenvat Credit - Forged DEPB Scrips - burden of proof regarding the admissibility of the Cenvat credit shall lie upon the manufacture taking such credit - credit to be...

  9. SVLDRS - Refusing to issue the discharge certificate, on the ground that, petitioner has illegally sought transitional credit of the disputed Cenvat credit under the GST...

  10. Regarding Exemption Focus Product Scheme Duty Credit Scrip - Notification

  11. Operational Debt or not - The observation of this Tribunal in the above case in respect of definition of ‘service’ under Consumer Protection Act, 2019 and Central Goods...

  12. Where criminal proceedings ended in acquittal but simultaneous departmental proceedings continued, the result of the criminal proceedings will not have any bearing on...

  13. 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...

  14. Transitional Credit - carry forward of Credit - applicant was availing the benefit of composition scheme under the Uttarkhand VAT laws - if the applicant fulfills all...

  15. Refund of CENVAT Credit - services related to Information Technology (ITSS) - The appellate tribunal analyzed submissions regarding the eligibility for refund on ITSS,...

 

Quick Updates:Latest Updates