Vimal Yashwantgiri Goswami vs State Of Gujarat on 20 October, 2020
Vimal Yashwantgiri Goswami vs State Of Gujarat on 20 October, 2020
Author: J. B. Pardiwala
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1 - 10 of 1301 (1.67 seconds)Assistant Commissioner Of Cgst And ... vs Sutherland Global Services Private ... on 16 October, 2020
taxes in
respect of inputs or input services received on or after the
appointed day but the duty or tax in respect of which ... amount of eligible taxes and duties or, as
the case may be, the value added tax [or entry
tax] charged by the supplier in respect
Reliance Industries Ltd. vs State Of Gujarat on 16 April, 2020
Year 2006-07 against the writ
applicant company by reversing the Input Tax Credit to the
extent of 8% i.e. 4% under each ... Goods
and Services Tax Act, 2017 and the Central Goods & Services
Tax Act, 2017 came into force to levy tax on all the intra
M/S. Heritage Lifestyles And ... vs The Union Of India And Ors on 5 November, 2020
paying Service tax on the services and
filing returns. It was therefore availing credit/set off of
service tax paid on input service. Under ... tax
paid on inputs, capital goods, input services in order to
carry forward the same to the electronic credit
ledger/input tax credit account under
M/S.Sri Ranganathar Valves Private ... vs The Assistant Commissioner (Ct) (Fac) on 4 September, 2020
order dated
14.01.2016 passed therein insofar as it reverses the Input Tax Credit
claimed by the petitioner to the extent ... order dated
14.01.2016 passed therein insofar as it reverses the Input Tax Credit
claimed by the petitioner to the extent
Nelco Limited vs The Union Of India Through Revenue ... on 20 March, 2020
utilization of Input Tax Credit accumulated under
the earlier tax laws upon certain conditions. The Goods and Services
Tax Rules framed under the Act provides ... transferring credit regarding inputs or input
services in transit on the appointed day. Section 140 deals with
transitional arrangement of input tax credit
Section 127 in Finance Act, 2020 [Entire Act]
clause (c), the following clause shall be substituted, namely:- "(c) avails input tax credit using the invoice or bill referred to in clause ... fraudulently avails input tax credit without any invoice or bill;"; (iii) in clause (e), the words ", fraudulently avails input tax credit" shall be omitted
Enprocon Enterprise Ltd. vs The Assistant Commissioner Of State Tax on 8 January, 2020
tax not paid or short
paid or erroneously refunded or input tax
credit wrongly availed or utilised by reason
of fraud or any wilful misstatement ... been paid
or short paid or erroneously refunded
or where input tax credit has been
wrongly availed or utilised by reason
of fraud
M/S Metenere Ltd. vs Union Of India And Another on 17 December, 2020
person paying tax under section 10 , shall keep and maintain an account, containing the details of tax payable (including tax payable in accordance with ... tax evaded or tax not deducted under Section 51 or short deducted or deducted but not paid to the Government or tax not calculated under
Bharti Airtel Limited vs Union Of India & Ors. on 5 May, 2020
tax credit could not be
computed. In terms of para 4 of Circular No. 26/26/2017-GST, adjustment
of tax liability of input tax ... further inflow of input tax credit. In these circumstances, the
adjustment of the tax liability in subsequent tax period would not
recompense the Petitioner