Tag Archives: RANCHI BENCH

Dismissal of First Appeal on Limitation Renders Revenue’s Challenge to Pre-Deposit Misconceived and Untenable

By | November 13, 2026
0 Comment

Dismissal of First Appeal on Limitation Renders Revenue’s Challenge to Pre-Deposit Misconceived and Untenable Issue Whether the Revenue’s appeal alleging non-compliance with mandatory pre-deposit is maintainable when the first appellate authority dismissed the assessee’s appeal solely on the ground of limitation without examining the merits or contesting the furnished pre-deposit challan. Facts The assessee filed… Read More »

Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims

By | October 3, 2026
0 Comment

Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Issue Whether ITC reversals reported in Form GSTR-3B during a tax period, but pertaining to… Read More »

Reversals Pertaining To Prior Periods Cannot Reduce Net ITC For Export Refund Computation

By | September 28, 2026
0 Comment

Reversals Pertaining To Prior Periods Cannot Reduce Net ITC For Export Refund Computation Issue Whether an ITC reversal pertaining to prior tax periods can be deducted to reduce “Net ITC” under Rule 89(4)(B) while computing refund for zero-rated exports made under LUT for the relevant period. Facts Business Operations & Accumulation: The respondent, a manufacturer-exporter… Read More »