HC held that the demand for ineligible input tax credit used for ...

Tax Credit Dispute: Appellate Path Opened with Nuanced Pre-Deposit Guidelines for Challenging Ineligible Input Tax Claims

June 5, 2025

Case Laws GST HC

HC held that the demand for ineligible input tax credit used for discharging outward tax liability involves potential duplication of demands. The court relegated the petitioner to the Appellate Authority, permitting appeal filing by 15th July, 2025, with pre-deposit mandated only for specific demand paragraphs. The court directed that any existing deposits by the petitioner shall be adjusted against the required pre-deposit, effectively providing procedural relief while maintaining tax compliance requirements.

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HC held that the demand for ineligible input tax credit used for ...

Tax Credit Dispute: Appellate Path Opened with Nuanced Pre-Deposit Guidelines for Challenging Ineligible Input Tax Claims

June 5, 2025

Case Laws GST HC

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