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CA Bimal Jain Profile picture
@BimalGST
Jun 14, 2023 • 7 tweets • 4 min read • Read on X
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💥🚨 Very Important Judgement giving support to genuine buyer to avail Input Tax Credit (ITC) based on his tax invoice issued by supplier.

Read Compete Judgement Below: ⬇️

#GST #GSTwithBimalJain #a2ztaxcorpllp #InputTaxCredit #GSTITC

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✅ Join our 3 Days LIVE GST Course on "GST Input Tax Credit (ITC)" By CA (Adv) Bimal Jain

Registration/Payment link ⬇️
a2ztaxcorp.in/product/gst-in…

M/s. Gargo Traders [WPA 1009 of 2022 dated June 12, 2023]

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#GST #GSTwithBimalJain #a2ztaxcorpllp #InputTaxCredit #GSTITC Image

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More from @BimalGST

CA Bimal Jain Profile picture
Mar 22
💥📍Important #GST updates of this week

📌 Registration cannot be cancelled for temporary closure of the business due to the owner's absence abroad during the Deepavali holidays

✔️ Madras HC - Golden Enterprises Vs Assistant Commissioner

1/12
📌 Limitation rules prescribed under the CGST Act are binding and the appellate authority has no power to extend the limitation period beyond what is explicitly allowed in the statute

✔️ Chhattisgarh HC - Nandan Steels And Power Limited Vs State of Chhattisgarh

2/12
📌 Statutory pre-deposit refunds cannot be denied for being time-barred

✔️ Jharkhand HC - BLA Infrastructure Private Limited Vs State of Jharkhand

3/12
Read 12 tweets
CA Bimal Jain Profile picture
Mar 1
💥📍Important #GST updates of this week

📌 ITC cannot be denied without a reference to specific clause u/s 17(5)

✔️Madras HC - Dhanalakshmi Steels Vs Assistant Commissioner (ST)

1/16
📌 Appeal cannot be dismissed solely for a minor delay in filing it, provided that the pre-deposit amount has been paid.

✔️Madras HC - Tvl. Chennais Pet Vs State Tax Officer

2/16
📌 DRC-01 cannot substitute a proper Show Cause Notice

✔️Gauhati HC - Dihingia Motors Pvt. Ltd. Vs Union of India

3/16
Read 16 tweets
CA Bimal Jain Profile picture
Nov 30, 2024
💥📍Important #GST updates of this week

📌 Claim for refund is valid if the levy imposed was unconstitutional, even if it is beyond the usual statutory time limit for refund applications

✔️ Gujarat High Court - H K Enterprise Vs Union of India & Ors

1/17
📌 Catering services provided to in-patients do not qualify as an integral part of healthcare services. GST applicable

✔️ West Bengal AAR - Bamapada Jana ., In re

2/17
📌 Electronic Credit Ledger can be used for paying pre-deposit for an appeal

✔️ Madras High Court - Ford India Private Limited Vs Joint Commissioner (ST)

3/17
Read 17 tweets
CA Bimal Jain Profile picture
Jan 27, 2024
💥📍Important #GST updates of this week:

📌 Mistaken claim of ITC under CGST and SGST instead of IGST: Court orders Revenue to to consider the rectification application and pass necessary orders

Kerala HC - Divya S.R. Vs Union of India

1/14
📌 Upfront premium paid by the applicant towards the services of leasing of the land for industrial purposes by SMPK Port is not exempted

West Bengal AAR - Anmol Industries Limited ., In re

2/14
📌 Order set aside as the copy was not physically served due to which the taxpayer was unaware about the said notice

Madras HC - Jak Communications Private Limited Vs Deputy Commercial Tax Officer

3/14
Read 14 tweets
CA Bimal Jain Profile picture
Nov 11, 2023
💥📍Important #GST updates of this week

📌 Recovery proceedings arising out of differences in GSTR-1 and GSTR-3B cannot be effected without complying with Rule 88C

Madras HC – [Caterpillar India Pvt. Ltd. Vs Assistant Commissioner]

To Know More:

1/8a2ztaxcorp.com/no-recovery-to…
📌 Extension of time limit for application for revocation of cancellation of registration granted even when registration was cancelled after 31.3.2023

Madras HC – [GMR Enterprises Vs Commercial Tax Officer]

2/8
📌 Interest and penalty are not leviable on excess ITC reversed before utilization

P&H HC – [Deepak Sales Corporation Vs Union of India]

3/8
Read 8 tweets
CA Bimal Jain Profile picture
Oct 21, 2023
💥📍Important #GST updates of this week

📌 Pre-condition payment for GST First Appeals can be adjusted using unutilized ITC from the Electronic Credit Ledger

Madras HC – [Larsen & Toubro Limited Vs Joint Commissioner (ST)]

1/10
📌 Transfer of TDS from the pre-GST era to the post-GST era is allowed

Tamil Nadu HC - [Indiabulls Construction Limited Vs Assistant Commissioner (State Tax)]

2/10
📌 Electronic Credit Ledger cannot be blocked by an Officer of the rank below that of the Assistant Commissioner

Bombay HC – [Guru Storage Batteries Vs State of Maharashtra]

3/10
Read 10 tweets

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