Input Tax Credit denied - availment and utilisation of ITC by ...

GST

October 20, 2023

Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the Apex Court, the purchasing dealer, over and above the invoices and the particulars of payments, has to produce further material like the name and address of the selling dealer, details of the vehicles which has delivered the goods, payment of fright charges, acknowledgement of taking delivery of goods including actual physical movement of the goods, alleged to have been purchased from the concerned dealers. - Petition dismissed for want of alternative remedy - HC

View Source

← Previous Next →

Input Tax Credit denied - availment and utilisation of ITC by ...

GST

October 20, 2023

You may also like:

Anticipatory Bail - input tax credit - continuous issuance of fake invoices without actual supply of goods - offence punishable u/s 137 of Goods and Services Tax Act,...

Cenvat credit denied on the basis of invoices issued by the Input Service Distributors (ISD) - Cenvat credit of services used at Mumbai Offshore - Credit allowed - HC

Cenvat credit denied - travel agents services on the basis of invoices issued by the Head Office as input service distributor - credit allowed - AT

Denial of input tax credit - cancellation of the few traders with retrospective effect - failure to prove the actual purchase of the goods - credit was rightly denied - HC

Seeking grant of anticipatory bail - passing huge amount of inadmissible Input Tax Credit (ITC) in fraudulent manner by the way of issuing bogus invoices without supply...

CENVAT Credit - duty paying invoices - rejection for the reason that invoices of input service bear handwritten serial number - merely for the for the said discrepancies...

Wrong availment of CENVAT credit without receipt of raw materials and their use by Appellant - cenvat credit denied - AT

Clarification in respect of utilization of input tax credit under GST

Seeking Bail - Wrongful availment or utilization of input tax credit or refund of tax - Supply of goods and services or both without issue of any invoice - Bail granted,...

The appellants have issued invoices without payment of duty and issue of invoice without payment of duty is contravention of provision of Cenvat Credit Rules - Levy of...

Quick Updates: