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BEST CROP SCIENCE PVT. LTD. vs PRINCIPAL COMMISSIONER, CGST & ORS. (Delhi High Court, 2024) Blocking of Input Tax Credit beyond Available Balance in Electronic Credit Ledger under Rule 86A – Legality & Scope
Facts of the CaseThe petitioners, registered taxpayers under the CGST/DGST
Acts, challenged orders passed by the authorities under Rule 86A of the CGST
Rules. These orders blocked Input Tax Credit (ITC) in their Electr...
Best Crop Science Pvt. Ltd. vs Principal Commissioner, CGST & Ors. (Delhi High Court, 2024) – Scope of Rule 86A: Whether ITC Can Be Blocked Beyond Available Balance
Facts of the CaseThe petitioners, being registered taxpayers under the
CGST/DGST Acts, challenged orders passed under Rule 86A of the CGST Rules,
2017, whereby the authorities blocked Input Tax Credit (ITC) in their El...
Best Crop Science Pvt. Ltd. vs Principal Commissioner CGST Commissionerate, Meerut & Ors. (Delhi High Court, 2024) [Rule 86A CGST Rules – Blocking of ITC Beyond Available Balance – Legality]
Facts of the CaseThe petitioners, being registered taxpayers under the
CGST/DGST Acts, challenged orders passed under Rule 86A of the CGST Rules
whereby the authorities blocked Input Tax Credit (ITC) in their Electroni...
Cable and Wireless Global India Pvt. Ltd. vs Assistant Commissioner, CGST & Ors. – Delhi High Court (2024) | Refund of Unutilized ITC Cannot Be Denied Due to Receipt in Different Bank Account
Facts of the CaseThe Petitioner, Cable and Wireless Global India Private
Limited, is a company registered under the Central Goods and Services Tax Act,
2017, having its registered office in Karnataka and branch offices...
Kingston Enterprises vs NBCC (India) Ltd. & Anr. – Enforceability of “Pay-When-Paid” Clause in Back-to-Back Contracts under Article 226
Facts of the CaseThe Petitioner, Kingston Enterprises, acted as a
subcontractor engaged by NBCC (India) Ltd. for construction works related to
NSG infrastructure. The project was executed under a back-to-back
contract...
Metal One Corporation India Pvt. Ltd. vs Union of India & Ors. | Delhi High Court on GST Liability in Secondment of Employees (2024)
Facts of the CaseThe present batch of writ petitions challenged various Show
Cause Notices (SCNs) issued under the Central Goods and Services Tax Act,
2017 concerning alleged GST liability on services arising from the ...
Commissioner CGST Delhi South vs Air India Ltd. – Extended Limitation under Section 73(1) Finance Act Not Invocable Without Specific Allegation of Suppression of Facts
Facts of the CaseThe respondent (Air India Ltd.), registered as an Input
Service Distributor, availed CENVAT credit during the period 2007–2010. During
audit by CERA, it was observed that the assessee had availed CEN...
Metal One Corporation India Pvt. Ltd. vs Union of India & Ors. – Delhi High Court Quashes GST SCNs on Secondment of Employees under Rule 28 & CBIC Circular 210/4/2024-GST
Facts of the CaseThe present batch of writ petitions challenged multiple Show
Cause Notices (SCNs) issued under the Central Goods and Services Tax Act, 2017,
alleging tax liability on services arising from the secondme...
Principal Commissioner, CGST vs M/s Federal Mogul Goetze India Ltd & Anr (2024) – Delhi High Court on VCES Eligibility, Audit Report Not ‘Determination of Liability’ under Section 106 Finance Act, 2013
FACTS OF THE CASEThe respondent assessee, engaged in manufacturing automobile
parts, was registered under various taxable service categories.An audit conducted on 22.09.2010 alleged wrongful availment
of CENVAT credit ...
M/s Elite International vs Commissioner of CGST Delhi North & Ors. – Refund of Export Proceeds Realised in INR via Vostro Account Allowed | Delhi High Court
Facts of the CaseThe petitioner, M/s Elite International, engaged in export
transactions, effected three exports under specific invoices during the
relevant period. The export proceeds were realized partly in foreign c...