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 May 2025 Year 2025 This

HC allowed the petition, reversing the Input Tax Credit (ITC) ...


Tax Credit Dispute Overturned: Procedural Errors Invalidate Order, Mandate Fair Reconsideration of Petitioner's Claims

May 10, 2025

Case Laws     GST     HC

HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's submissions and credit note, violating principles of natural justice. Relying on precedent from a similar tax dispute, the HC set aside the impugned order and remanded the matter back to the tax authority for fresh consideration in accordance with law, ensuring fair evaluation of all submitted documents and contentions.

View Source

 


 

You may also like:

  1. 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...

  2. Procedural lapses by third parties should not deprive taxpayers of TDS credit when they have acted in good faith and declared income. Section 205 bars direct tax...

  3. The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

  4. The High Court held that petitioners are entitled to pay 10% of the disputed GST amount as a pre-condition for filing an appeal by debiting the amount available in the...

  5. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  6. CESTAT allowed appellant's appeal, holding that transitional service tax credit of Rs. 6,15,409/- is admissible despite procedural error in form TRAN-1. The tribunal...

  7. Eligibility for Input Tax Credit - Failure to report outward supply - The objection of the petitioner is that most of these items do not fall within the reverse charge...

  8. HC dismissed petition regarding GST input tax credit rectification. The court found no procedural prejudice to the petitioner, who was fully aware of the case against it...

  9. Entitlement to foreign tax credit - The Tribunal concludes that the filing of Form 67 is a procedural requirement and should be construed as directory rather than...

  10. 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...

  11. Disallowance of TDS on account of mismatch & later on TDS matched but AO not given credit - Although the rectification application was filed beyond the permissible time...

  12. Levy of Penalty u/s 129(3) of the Central Goods and Service Tax Act, 2017 - Errors in e-way bills - The Court emphasized that minor typographical errors in e-way bills,...

  13. CESTAT adjudicated a dispute involving self-credit and CENVAT credit claims. The tribunal comprehensively examined allegations of erroneous refund and excess credit...

  14. The petitioners' belated input tax credit denial u/s 16(4) of GST Acts overturned by High Court. Orders set aside, cases remitted to Assessing Officer for fresh decision...

  15. 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...

 

Quick Updates:Latest Updates