The petitioner challenged the refund sanctioning orders u/s 54 ...

Transitional CENVAT credit allowed for claiming GST refund despite delay in Form GST TRAN-1 processing.

December 11, 2024

Case Laws GST HC

The petitioner challenged the refund sanctioning orders u/s 54 of the CGST Act on the ground that the unutilized Input Tax Credit (ITC), including transitional credit from CENVAT, was ignored. The High Court held that the provisions of Section 54 would apply, and the authorities could not deprive the petitioner of the CENVAT credit available on 01.07.2017 merely because it was reflected in the Electronic Credit Ledger in August 2017 after processing Form GST TRAN-1. Considering the decision in M/s. Torrent Pharmaceuticals case, the High Court quashed the impugned orders and the show-cause notice, allowing the refund of unutilized ITC after considering the CENVAT credit.

View Source

← Previous Next →

The petitioner challenged the refund sanctioning orders u/s 54 ...

Transitional CENVAT credit allowed for claiming GST refund despite delay in Form GST TRAN-1 processing.

December 11, 2024

Case Laws GST HC

You may also like:

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

Refund of unutilized amount lying in Cenvat credit account post GST - no authority can sanction refund claim to be credited in Cenvat credit account - refund is allowed in cash

Refund of CENVAT credit - The Tribunal observed that the refund claims were filed within the specified time frame after the introduction of the GST regime. It noted the...

Refund of unutilised CENVAT Credit - Once it is held that the appellant has rightly taken cenvat credit and the same is lying in their books un-utilised as on...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...

Refund claims of unutilized cenvat credit - Claim of refund rejected on the ground that the appellant had carried forward the same into its Tran-1 Form of GST. - It is...

Refund of CENVAT Credit - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is...

Deduction u/s 80IA was allowed despite delay in filing Form 10CCB due to technical glitches on the Income Tax portal. The form was filed 1 hour 22 minutes after the due...

Refund of Cenvat credit - Rule 5 – Power of Additional Commissioner to adjudicate refund claim - AT

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...

Appellants duly followed procedure and conditions for CENVAT credit under CENVAT Credit Rules, 2004 and filed revised returns. Section 142(9)(b) of CGST Act, 2017...

Claim of refund or suo-moto re-credit - Reversal of excess Cenvat credit wrongly - appellant is entitled to take refund/re-credit of the excess amount Cenvat credit...

Refund claim - time limitation - validity of refund only to the service provider and not to the party being the service recipient - The appellants for the processing of...

Quick Updates: