High court judgement on gstr-2a

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August undefined, 2024

Web21 de out. de 2024 · Recently, the Hon'ble Gujarat High Court had ruled that GSTR-3B is not a return under Section 39 of the Central Goods and Services Tax Act, 2024. This resulted in a situation wherein ITC in respect of financial year 2024-18 could have been claimed till the due date of filing of annual return in GSTR-9 (currently 30 November 2024). Web13 de jul. de 2024 · CONTENTS [ Show] Reversal of input tax credit by the recipient due to non-compliance by the supplier is one of the biggest issues faced by the taxpayer since the implementation of GST. 1st February 2024. Budget 2024 updates-. 1. ITC cannot be claimed if it is restricted in GSTR-2B available under Section 38. 2.

Notice on mismatch in GSTR-3B & GSTR-2A without specifying ...

Web6 de jul. de 2024 · GST High Court Judgement : Interest is mandatorily payable for delayed payment of GST Case of Megha Engineering And Infrastructures Ltd Vs CCT reported in 2024-TIOL-893-HC-Telangana-GST Facts: Case of the petitioner is that the GST portal is designed in such a manner that unless the entire tax liability is discharged, the … Web29 de mai. de 2024 · The officers cannot deny the credit of ITC at least up to 08.10.2024 merely on the ground of mismatch of input tax credit between GSTR-3B and GSTR-2A. Rule 36 (4) was inserted without any authority of law. Newly inserted section 16 (2) (aa) is yet to come into existence. Thus, for the period after 08.10.2024, the taxpayers can file a plea … cryptovoucher wallet

DENIAL OF ITC DUE TO MISMATCH BETWEEN GSTR 3B AND 2A …

WebArihant Tater. A humble critique of the judgment of the Supreme Court on the ocean freight issue, even though favourable to the assessee: 1. The Gujarat High Court had struck down the levy ... Web13 de fev. de 2024 · Rule 36 (4) of CGST, Rules 2024 per se does not provide for a specific date on which the status of eligible ITC uploaded by the suppliers in GSTR-1 is to be seen to derive the permissible ITC. It only provides that the availment of ITC would be conditional upon the reflection of the concerned transactions in due course with 20% tolerance. 9. Web15 de mar. de 2024 · The Petitioner before this Court seeks a direction to the Opposite Parties to permit the Petitioner to rectify the GST Return filed for the periods 2024-18 and 2024-19 i.e. on 16 th October 2024, 25 th November 2024, 30 th January 2024 and 30 th March, 2024 in Form- B2B instead of B2C as was wrongly filed under GSTR-1 in order to … crypto news pakistan

Judgement of DHC in Bharti Airtel overruled by Hon’ble Supreme Court

10 May 2024 - Nexdigm

WebMadras High Court: Liability cannot be ... Judgment. On perusing the provisions of Section 16(1) and 16(2) ... However, due to the suspension of GSTR-2 and GSTR-3 and the introduction of GSTR-3B, the recipients have no mechanism to confirm if their suppliers are discharging the correct GST. WebHere's how we use cookies. We use preference, analytical, advertising and targeting cookies to better understand your preferences so that we can bring you the best, most personalized experience possible. crypto news polygonWeb24 de jun. de 2024 · It is directed that on petitioner’s depositing 5% amount of Rs.14,93,79,211/- demanded vide order dated 22.01.2024 (Annexure P-9) within a … crypto news philippines

"WebKarnataka High Court State: Karnataka : Date: Jan 6, 2024 : Order No. WRIT PETITION No.16175 OF 2024(T-RES) TR Citation: ... Download Original Order: Print (Full Page) … " - High court judgement on gstr-2a

High court judgement on gstr-2a

Draft Reply - Rule 36(4) CGST Rules. - CONSULTEASE.COM

Web27 de nov. de 2024 · GSTR-2A became operation only in the month of September’2024, and this was the time the Petitioner came to know about the exact ITC available to the Petitioner. The recalculation of the ITC showed that for the relevant period, the ITC had been underreported on account of lack of data. The Ruling of Hon’ble Delhi High Court was …

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Web28 de out. de 2024 · October 28, 2024 19:44 IST. The top court in its 50-page judgement, said that the statement of non operability of Form GSTR2A, purchase- elated dynamic tax return, is a flimsy plea taken by the ... Web24 de ago. de 2024 · Doctrine of Impossibility. The Department cannot arbitrarily reject the ITC on account of the mismatch between ITC claimed in Form GSTR-3B vis-à-vis ITC reflecting in Form GSTR -2A on the GST portal. As per Section 16 (2) (c) of the CGST Act, benefit of ITC cannot be denied to the taxpayer on account of default of the supplier, …

Web1 de jul. de 2024 · Union of India. The Rajasthan High Court in PIL filed by Tax Bar Association granted a big relief direction to file GSTR 9 and 9C without late fees till February 12, 2024, on the grounds of technical glitches being faced by the taxpayers in filing of GSTR 9/9C on the GSTN portal. The High Court turned down the arguments of UOI on the … WebThe respondent, Bharti Airtel Limited, supported the judgment of Delhi High Court and pleaded that the reading down of Circular 26/26/2024 – CT is to be upheld in so far as it restricts the rectification of Form GSTR-3B in the concerned period. It was stated that it is known to everyone that due to non-operability of the forms, Form GSTR-3B ...

Web10 de abr. de 2024 · The Orissa High Court held the Central Board of Direct Taxes (CBDT) for issuing the circular as the taxpayer is not able to file an ITR because of technical issues.. Mr J. Sahoo, Senior Counsel for All Odisha Tax Advocates Association, the applicant places before the Court copy of the judgment on 13th January 2024 of the Gujarat High Court … Web19 de ago. de 2024 · In line of those judgments recently the honorable Kerala High court in the matter of the St. Joseph Tea Company Ltd Vs. (i) The State Tax Officer (ii) Deputy ...

Web29 de abr. de 2024 · In another breakthrough, The Madras High Court has recently passed a ruling that shall be a lesson for those sellers who escape from paying that tax which …

Web23 de set. de 2024 · 2. Present writ petition has been filed challenging the impugned Input Tax Credit block dated 25th January, 2024 in the petitioner‟s electronic credit ledger and … cryptovoxels controlsWeb31 de jan. de 2024 · The Hon’ble High Court of Delhi held Section 9 (2) (g) of Delhi VAT Act to the extent it disallows Input tax credit ( “ITC”) to purchaser due to default of selling dealer in depositing tax, as violative of Articles 14 and 19 (1) (g) of the Constitution of India. We are sharing with you details of this important judgement of the Hon’ble ... cryptovoxels coin priceWeb3 de fev. de 2024 · Gauhati High Court Date: Feb 3, 2024 : Order No. WP(C)/574/2024 : TR Citation: 2024 (2) TR 7164: Add to Favorites: Add to favorites. Download Original Order: Print (Full Page) Print (Judgement Only) Digital GST Library By TaxReply Login with Gmail. or Login with Yahoo . or ... Amnesty Scheme and Rationalisation of late fee on GSTR-9 ... crypto news plWebLimited by Madras High court and the judgement was pronounced on 02.09.2024. In the above judgement Input tax credit were related to earlier year’s 2013 and 2014 wherein Assessee has paid tax amount to the supplier but the supplier failed to deposit the same with government. On this, the hon’ble High court held that Input tax credit cannot be cryptovoxels roadmapWeb5 de jul. de 2024 · The Hon’ble Chhattisgarh High Court, in the case of Bharat Aluminium Company Ltd vs. Union of India Ors. [WPT No. 94 of 2024 decided on June 24, 2024] … crypto news platformWebKarnataka High Court State: Karnataka : Date: Jan 6, 2024 : Order No. WRIT PETITION No.16175 OF 2024(T-RES) TR Citation: ... Download Original Order: Print (Full Page) Print (Judgement Only) ... Amnesty Scheme and Rationalisation of late fee on GSTR-9 and GSTR-9C... Amnesty Scheme for withdrawal of Best Judgement Assessment Orders … cryptovoxels daily active usersWeb8 de abr. de 2024 · As per CGST Act, if a registered taxpayer fails to pay the supplier for the goods or services within a period of 180 days from the date of the invoice, the … cryptovoxels discord