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 January 2023 Year 2023 This

Refund of accumulated ITC - inverted tax structure - Right to ...


Court Orders Review of ITC Refund Claims Due to Inverted Tax Structure; Eight-Week Deadline Set for Response.

January 17, 2023

Case Laws     GST     HC

Refund of accumulated ITC - inverted tax structure - Right to file an appeal - time limitation - It is deemed appropriate to direct the first respondent to take up the representations dated 14.11.2022 and consider the same on merits after eight weeks from today - HC

View Source

 


 

You may also like:

  1. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

  2. The case pertains to the refund of tax paid by the petitioner under the 'Inverted Duty Structure' in the Goods and Services Tax (GST) regime. The petitioner filed an...

  3. The HC allowed the petition, quashing the impugned order and directing respondents to process the petitioner's refund claims for unutilized Input Tax Credit under...

  4. The High Court considered a case involving refund of accumulated credit due to inverted tax structure u/s 54(3) Proviso and Rule 89(5) of CGST Rules. The court held that...

  5. Refund of unutilized Input Tax Credit (ITC) - zero rated supplies or inverted duty structure - debit entries of the refund claim were not made - non submission of...

  6. HC allows petitioner's claim for input tax credit (ITC) refund on zero-rated services, holding that registration without specific service category details does not...

  7. Refund of the unutilized ITC accumulated on account of inverted tax structure - refund claimed on account of rate of tax on inputs being higher than the rate of tax on...

  8. Refund of ITC in case of inverted duty structure - Not allowing refund of unutilized input tax credit relatable to input services - Explanation (a) to Rule 89(5) which...

  9. Refund of accumulated input tax credit - inverted duty (tax) structure - LPG supplies to domestic customers after bottling in cylinders - The High Court observed that,...

  10. Refund claim - Period of limitation - Double Taxation - The respondent had also paid tax on the same invoices. - The petitioner sought direction for the refund of Input...

  11. 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...

  12. The HC set aside the impugned order dated 07.03.2024 concerning excess Input Tax Credit (ITC) claimed due to non-reconciliation of information, including ITC from...

  13. Refund of accumulated Input Tax Credit - inverted duty structure - Under Clause (i) of the proviso to Section 54(3) of the CGST Act, refund of ITC is available in cases...

  14. Refund of unutilised ITC - inverted duty structure - Denial on Input services - Contradictory Judgements on the same issue - GUJARAT HIGH COURT allows the credit while...

  15. The High Court set aside the impugned order rejecting the petitioner's claim of Input Tax Credit (ITC) u/s 16(4) of the GST Act due to a discrepancy between the e-way...

 

Quick Updates:Latest Updates