Tag Archives: Input tax credit

HC grants Bail to Practicing Advocate allegedly involved in Fake GST Invoice Scam

By | March 3, 2020

Rajesh and another Vs State of Haryana (Punjab and Haryana HC) CRM-M-40312-2019 (O&M) 25/02/2020 FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT 1. This order shall dispose of the above mentioned three petitions filed on behalf of Rajesh, Inder Partap Singh, Manish and Satnarain seeking grant of regular bail in a case registered against them vide… Read More »

Proceeding against issue of Fake Invoice to illegally avail ITC not hit by Limitation under Section 6(2)(1)(b) of CGST Act 2017

By | March 3, 2020

 Dadhichi Iron And Steel Pvt. Ltd. Vs Chhattisgarh GST (Chhattisgarh High Court)  WPT No. 42 of 2020  25/02/2020 FULL TEXT OF THE HIGH COURT ORDER / JUDGEMENT 1. The present writ petition has been filed questioning the investigation initiated by the respondents and the summons issued in connection with the said investigation. The primary challenge… Read More »

New method of ITC Reversal of Credit Notes in New GST Return

By | August 19, 2019

New method of ITC Reversal of Credit Notes in New GST Return Negative GST Liability reporting in New GST Return Filing : GST RET 1, 2 and 3 New GST Return Key Features [Video]  New GST Returns Key Features New GST Return Filing for Small and Large Taxpayers : Transition Plan New GST Return Filing… Read More »

Rule 88A CGST :ITC Utilization : Commentary

By | April 29, 2019

Rule 88A CGST :ITC Utilization : Rule 88A of CGST Rules 2017 deals with Order of utilization of input tax credit under CGST Act 2017 . Here is the commentary on Rule 88A of CGST Rules Commentary on Rule 88A of CGST Rules 2017 Rule 88A of CGST Rules 2017 is Inserted by Central Goods… Read More »

GST Dept can arrest Managing Directors if ITC claimed on Fake Invoices : HC

By | April 25, 2019

Since offence under Section 132 is made out and Senior Officials of Company are behind bars, Petitioner being Managing Director is responsible and Department has the right to proceed under Section 69 and 70 of the Act. HIGH COURT OF RAJASTHAN Bharat Raj Punj v. Commissioner of Central Goods & Service Tax Department, Jaipur PANKAJ… Read More »