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 December 2023 Year 2023 This

Validity of SCN - justifiabilty of demand - non-reversal of ...

GST

December 28, 2023

Validity of SCN - justifiabilty of demand - non-reversal of excess ITC availed - This Court hopes and trusts that the authority concerned shall address on the issues raised in the reply/ additional reply and pass an order with due advertence to the record keeping in mind the provisions of GST Act maintaining judicial discipline. - HC

View Source

 


 

You may also like:

  1. Reversal of input tax credit - Shortage of material - Whether the input tax credit availed can be adjusted towards output in respect of goods which are not sold - held No - HC

  2. Omitted - Matching, reversal and reclaim of input tax credit - Section 42 of CGST Act, 2017 omitted as scheme of availing ITC amended

  3. Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

  4. Reversal of Credit availed but not utilized - penalty waived but demand of interest confirmed - HC

  5. Availing Cenvat Credit while availing benefit of abatement notification - the reversal made before the adjudication order is as good as non- availment of credit - AT

  6. Duty demand - Non putting MRP on export of biscuits - CENVAT Credit - even in respect of exempted goods, CENVAT credit can be availed on inputs/input services if such...

  7. Reversal of Input Tax Credit (ITC) - Availing ineligible input tax credit (ITC) - Necessary particulars as demanded were supplied or not - The...

  8. Cenvat credit - reversal of credit availing on transportation of inputs removed as such - demand set aside - AT

  9. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  10. Levy of penalty - availing 100% credit instead of 50% and remaining 50% to be availed in the next Financial year in respect of capital goods - In this fact the case...

 

Quick Updates:Latest Updates