Seeks to refund the GST - deposited against the non-migrated GST ...

Court Orders Credit Transfer for GST Error, Mandates Fix for Auto-Generated Non-Migrated GST Numbers.

March 28, 2024

Case Laws GST HC

Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to discover the existence of the non-migrated GST number with a significant credit balance. The respondent acknowledged the technical error that led to the automatic generation of the non-migrated GST number but argued that there was no provision for transferring credit between GST numbers. - The High Court, considering the unique circumstances of the case, directed the transfer of the credit from the non-migrated GST number to the migrated GST number of the petitioner. Additionally, it ordered the authorities to address the issue of automatic generation of non-migrated GST numbers and take corrective action within a specified timeframe.

View Source

← Previous Next →

Seeks to refund the GST - deposited against the non-migrated GST ...

Court Orders Credit Transfer for GST Error, Mandates Fix for Auto-Generated Non-Migrated GST Numbers.

March 28, 2024

Case Laws GST HC

You may also like:

Non-jurisdictional AO proceeding with the assessment - decentralization of a case after centralization of case - absence of any order of transfer u/s 127 - The court...

HC held that a registered assessee who committed a technical error in filing GST TRAN-1 cannot be denied transitional tax credit. The court emphasized that procedural...

Rectification of errors in filing GST Returns - The case involved errors made by the petitioner in their GST returns for the period July 2017, initially by incorrectly...

HC held that CENVAT credit transition from JVAT Act to JGST Act cannot be denied based on ineligibility under the repealed law. Following precedent in prior case, court...

GST Transition - the credit transfer document under rule 15(2) of CCR, 2017 - Notification

Refund of unutilized CENVAT Credit - rejection of refund on the ground that credit was transferred to GST regime through TRAN-1 - it is not a case that the appellant has...

The Madras High Court addressed a case involving the levy of GST on ocean freight and the availability of Input Tax Credit (ITC) for inward supplies. The court found...

APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TAXPAYERS - Form GST REG-29 as amended.

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...

Goods detained on ground of non-generation of E-Tax Invoice as per Rule 48 of GST Rules before movement; all required documents u/r 138A accompanied goods; technical...

HC determined GST is not applicable on assignment of leasehold rights in immovable property. Following precedent from Gujarat Chamber of Commerce case, the court held...

Levy of GST - transfer of development rights of land by the land owners to the petitioner by way of a Joint Development Agreement - sale of land by the land owners or...

Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

HC allowed the petition challenging GST registration cancellation, finding the impugned order non-compliant with procedural requirements. The order was deemed arbitrary...

CENVAT Credit - transfer of unutilized credit, on shifting of factory - Transfer of unutilized credit also denied on the ground that appellants have shifted on inputs...

Quick Updates: