CIRCULARS
| Circular No. | Subject |
| Circular No.41/15/2018-GST dt. 13.04.2018 |
Procedure for interception of conveyances for inspection of goods in movement, and detention, release and confiscation of such goods and conveyances |
CASE LAW
|
Authority |
One liner |
|
2024(03)LCX0288 Kerala High Court M Trans Corporation |
Assessee claimed ITC in wrong head, did not get refund of such ITC, as application is not filed within the period of two years from the last date of filing the returns for the relevant year. |
|
2021(06)LCX0141 Uttarakhand High Court Vimal Petrothin Private Limited |
Electronic credit ledger cannot be blocked in excess of one year, in view of Rule 86(A) (3)of C.G.S.T. Rules. |
|
2018(03)LCX0030 Bombay high court Avantor Performance Materials India Limited |
Non availment of CENVAT credit by the first stage dealer where the invoice is dated earlier to twelve months preceding the appointed day |
|
2017(09)LCX0034 Delhi High Court A&M Design & Print Production |
Issue raised that common GST Electronic Portal system cannot be programmed so as to deny the utilization of CGST and SGST credit in a manner not envisaged either under Section 49 (5) of the Act or the Rules made thereunder. |
|
2017(03)LCX0019 Bombay high court Ratnapprabbha Motors |
No violation of mandate principles in allowing partial credit to traders who do not have the duty paying documents available with them |
ADVANCE RULING
| Particulars | Crux |
|
2021(12)LCX0155(AAAR) Gujarat Aristo Bullion Pvt. Ltd |
Payment of output tax on Castor Oil Seeds through utilization of Input Tax Credit taken on Gold & Silver Dore Bars etc. cannot be denied merely on the ground that the inputs have no nexus with outward supply |