CIRCULARS
| Circular No. | Subject |
| Circular No. 216/10/2024-GST dt.26.06.2024 | Clarification in respect of GST liability and input tax credit (ITC) availability in cases involving Warranty/ Extended Warranty, in furtherance to Circular No. 195/07/2023-GST dated 17.07.2023 |
| Circular No. 195/07/2023-GST dt.17.07.2023 | Clarification on availability of ITC in respect of warranty replacement of parts and repair services during warranty period |
| Circular No.123/42/2019-GST dt. 11.11.2019 | Restriction in availment of input tax credit in terms of sub-rule (4) of rule 36 of CGST Rules, 2017 |
PRESS RELEASE
CASE LAW
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Particulars |
One liner |
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2025(03)LCX0321 Delhi High Court B Braun Medical India Private Limited |
As the assesse name is correctly mentioned on the invoices, ITC could not be denied due to a suppliers clerical error of mentioning wrong GSTN |
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2025(04)LCX0066 Patna High Court Sane Retails Private Limited |
Physical receipt of goods by the dealer is not mandatory for ITC eligibility under the GST Act, especially when goods are directly delivered to the end consumer based on a prior agreement thus matter is remanded back to re-examine the existence of such an agreement and delivery confirmation to the end consumer. |
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2025(03)LCX0149 Calcutta High Court Wilhelmsen Port Services India Private Limited |
No need to pay 10% of disputed tax as ordered, as the assessee's mistake in claiming IGST ITC instead of CGST ITC was considered revenue-neutral, resulting in no actual revenue loss to the government. |
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2025(03)LCX0101 Allahabad High Court Solvi Enterprises |
Buyer cannot be penalized for transactions with a seller whose registration was valid at the time of the transaction even if later retrospectively cancelled thus court directed reconsideration and proper verification of GST portal records. |
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2025(02)LCX0393 Madras High Court Ashok Trading Company |
Writ appeal challenging the GST demand is allowed as a technical error in the GST portal caused the assessee valid ITC to incorrectly show as zero, which affected the assessment |
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2025(02)LCX0301 Gauhati High Court Mcleod Russel India Ltd |
As regards challenge to validity of Section 16(2)(c) of the CGST Act, it is settled case that if selling dealer has failed to deposit the tax collected by him from the purchasing dealer, department shall proceed against the defaulting selling dealer to recover such tax and the purchasing dealer cannot be denied ITC and as regards challenge to validity of Section 16(2)(aa), matter to be listed for hearing in due course. |
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2024(08)LCX0179 Chennai Tribunal El Forge Ltd. |
In absence of any allegation of fraud or that documents on which credit was availed was not proper or that inputs were not at all used for manufacture of final product, credit cannot be denied. |
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2024(08)LCX0032 Allahabad High Court Anil Rice Mill |
ITC cannot granted if dealer fails to prove actual physical movement of goods and genuineness of transportation as well as transaction. |
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2024(08)LCX0009 Gauhati High Court National Plasto Moulding |
Bonafide purchasing dealer cannot be punished in case the selling dealer had failed to deposit the tax collected by it. |
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2024(05)LCX0112 Allahabad High Court Rajshi Processors |
Department is not bound to allow ITC, merely because the currently non existent firm was registered on the date of transaction |
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2024(05)LCX0107 Allahabad High Court Rajshi Processors |
Review petition against denial of ITC for violation of section 16(2)(b) stands dismissed due to lack of any additional evidence. |
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2024(04)LCX0200 Delhi High Court Jullundur Motor Agency Delhi Limited |
Proper officer cannot held that the reply is unsatisfactory without considering it on merits |
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2024(04)LCX0199 Delhi High Court Canara Bank |
Proper officer cannot held that the reply is unsatisfactory without considering it on merits |
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2024(03)LCX0146 Madras High Court Vijay Kumar |
Demand cannot be made against alleged ITC mismatch, when assessee availed lower ITC than amount reflected in the auto-populated GSTR 2A |
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2024(03)LCX0119 Delhi High Court Ethos Limited |
Proper Officer had to at least consider the reply of assessee on merits and then form an opinion whether the reply was unsatisfactory |
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2024(02)LCX0568 Supreme court of India Shiv Trading |
Denial of ITC where suppliers were non-existent is upheld. |
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2024(02)LCX0323 Bombay High Court NRB Bearing Ltd. |
Amendment of invoice in GSTR-1 is available to assessee if there was no loss of revenue caused to the Government. |
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2024(02)LCX0307 Madras High Court Sri Shanmuga Hardwares Electricals |
Assessing officer must verify the validity of an ITC claim when a registered person claims eligibility based on GSTR-2A and GSTR-9 returns. |
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2024(02)LCX0147 Madras High Court Metal Trade Incorporation |
As per Section 16 of the GST Act read with Rule 36 of the rules , the registered person is under an obligation to establish purchase, including receipt of goods or services, as the case may be. |
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2024(02)LCX0075 Madras High Court Engineering Tools Corporation |
ITC claim shall not be rejected on the ground that the supplier GST registration was cancelled with retrospective effect |
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2024(01)LCX0397 Kerala High Court Jayakrishnan K S |
ITC wrongly claimed under head CGST & SGST is directed to be rectified |
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2024(01)LCX0173 Madras High Court TVL.Cleon Optobiz Private Limited |
Order passed without considering the documentary evidence to establish that the purchases were genuine is invalid. |
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2024(01)LCX0131 Kerala High Court Divya S.R. |
Revenue is directed to expeditiously consider the rectification application of mistakenly claimed ITC under the heads of CGST and SGST instead of IGST. |
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2023(12)LCX0257 Kerala High Court Unity Ooh Media Solutions Private Limited |
ITC denied due to supplier's GSTR-1 delay; Opportunity should be given to the assessee to prove that claim is bonafide and genuine. |
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2023(11)LCX0324 Kerala High Court Nahasshukoor |
Section 16(2)(c) of the CGST Act and Rule 36(4) of the CGST Rules are constitutionally valid as they fail to satisfy the test to determine manifest arbitrariness whether the enactment is drastically unreasonable, capricious, irrational, or without adequate determining principle. |
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2023(11)LCX0168 Allahabad High Court Shiv Trading |
In GST Regime All Details Are Available On
Portal of GST Department, Department Must Verify |
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2023(11)LCX0036 Allahabad High Court Rama Brick Field |
In GST Regime All Details Are Available On
Portal of GST Department, Department Must Verify |
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2023(09)LCX0146 Kerala High Court Mina Bazar |
ITC cannot be denied merely on the difference of GSTR 2A and 3B. |
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2023(09)LCX0060 Kerala High Court Henna Medicals Bus Stand Road |
ITC cannot be denied merely on the difference of GSTR 2A and 3B. |
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2023(09)LCX0019 Kerala High Court Diya Agencies |
ITC cannot be denied merely on the ground of amount not reflecting in the GSTR 2A. |
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2023(06)LCX0015 Calcutta High Court GARGO TRADERS |
Recipient’s ITC cannot be denied in case of Non-existent Supplier or Retrospective GST Registration Cancellation |
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2022(05)LCX0012 Calcutta High Court Sanchita Kundu |
Benefit of ITC shall be given the on genuineness of the transactions made before the cancellation of registration of the suppliers. |
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2021(12)LCX0212 Calcutta High Court LGW Industries Limited |
Case of denial of ITC benefit is remanded back to revenue to consider the documents which the assessee want to rely in support of their claim of genuineness of the transactions. |
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2021(01)LCX0088 Gujarat High Court Surat Mercantile Association |
Constitutional validity of Section 16(4) of the GST Act challenged on the ground of being manifestly arbitrary and violative of Articles 14, 19(1)(g) and 300A respectively of the Constitution. |
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2021(08)LCX0064 Tripura High Court Sahil Enterprises |
Vires of Section 16(2)(c) of CGST Act challenged as being violative of Articles 14, 19(1)(g) and 300A of the Constitution of India. |
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2021(10)LCX0046 Supreme court of india Bharti Airtel Ltd |
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2020(07)LCX0082 Punjab and Haryana High Court Vij Engineers and Consultants Pvt. Ltd |
The constitutional validity of Section 16(2)(C) of the CGST Act and Rule 86A challenged on the ground that ITC credit in the electronic ledger of the purchaser dealer cannot be blocked on the errant supplier/seller does deposit the tax collected |
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2019(04)LCX0016 ORISSA HIGH COURT Safari Retrats Pvt.Ltd., Nilesh Kumar Agrawalla |
Utilisation of ITC allowed for paying GST on rent received. However, constitutional validity of Section 17(5)(d) upheld |
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2019(06)LCX0001 Gujarat High Court AAP and CO.Charted Accounts |
Para 3 of press release dt. 18.10.2018 is illegal as it was contrary to Section 16(4) of CGST Act |
ADVANCE RULING
| Particulars | Crux |
|
2024(05)LCX0207(AAR) Odisha EFC Logistics India Private Limited |
GTA providing transport service & paying GST @ 12% under FCM is entitled to take ITC subject to fulfillment of conditions and restrictions as specified in Section 16 of CGST Act. |
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2021(08)LCX0175(AAR) Gujarat Adama India Private Limited |
CSR activities, as per Companies (CSR Policy) Rules, 2014 are those activities excluded from normal course of business and therefore not eligible for ITC, as per Section 16(1) of the CGST Act. |
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2020(02)LCX0200(AAAR) Goa Chowgule and Company Private Limited |
IGST is liable to be paid on iron ore imported into India in accordance with the provisions of Section 3 of the Customs Tariff Act, 1975, hence ITC is eligible on IGST paid u/s 16 of IGST. In ansence of any Notification regarding concessional rate of tax under IGST, rate of tax cannot be decided. However refund of unutilized input tax credit on export of goods or services cannot be claimed as per the second proviso to Sub Section 3 of Section 54 of the CGST Act |
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2019(08)LCX0131(AAR) West Bengal Senco Gold Ltd |
The Applicant can pay the consideration for inward supplies by way of setting off book debt. The GST Act and rules made there under does not restrict the recipient from claiming the input tax credit when consideration is paid through book adjustment, subject to the conditions and restrictions as may be prescribed and in the manner specified in Sections 16 and 49 of the GST Act. |
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2019(05)LCX0137(AAAR) Rajasthan IMF Cognitive Technology Pvt. Ltd. |
Input tax credit of Central Tax paid in Haryana is not available to the applicant who is registered in state of Rajasthan.AAAR uphold the ruling rendered by AAR in respect of ITC of the Central GST paid in Haryana, which has been held as “not admissible” to the Appellant. |
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2019(04)LCX0173(AAR) Rajasthan Rambagh palace Hotels Pvt. Ltd. |
ITC will not be available to the extent of capitalization of building materials., GST and service on labour supply, electrical fittings, sanitary fittings, works contract service to the extent of capitalization of supply of goods and services. and available for all the above services if works are carried out in a composite manner |
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2019(02)LCX0110(AAAR) Rajasthan Nagaur Mukangarh Highways Pvt. Ltd. |
Full ITC of the GST paid on the inputs and input services used in the O&M phase is available to the Appellant subject to the provisions of Section 17(5) of the Central GST Act, 2017. |
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2018(11)LCX0090(AAR) Rajasthan Umax Packaging |
The applicant is eligible to claim the input tax credit (ITC) of IGST paid on ‘bill to ship to’ model as per the relevant provisions of Section 16 and 17 of Chapter V of CGST Act, 2017. |
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2018(09)LCX0086(AAR) Tamil Nadu Adwitya Spaces Private Limited |
The applicant is eligible to take credit of the CGST & SGST charged by M/s. Catalyst Consulting Chennai in the Tax invoice raised on the applicant for real estate brokerage services for renting of property on a fee basis, subject to the conditions as per Section 16, 17 and 18 of CGST & SGST Act. |
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2018(08)LCX0089(AAR) Uttarakhand Vindhya Telelinks Ltd |
The Applicant can avail ITC of goods and services used for erection of infrastructure to which fibre cables are connected for Ieasing to Telecommunication Operators. |
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2018(08)LCX0080(AAR) Punjab K.P.H. Dream Cricket Private Limited |
Since all tickets supplied by the applicant including complementary tickets would be taxable, the applicant would clearly be eligible for claim of Input Tax Credit as per the provisions of Section 16 of the CGST Act, 2017. |