Input Tax Credit

Input Tax Credit on Immovable Property: Supreme Court Interprets Section 17(5) of CGST Act (2024)

Supreme Court Clarifies Input Tax Credit on Immovable Property Under CGST Act LEGAL ISSUE: Interpretation of Input Tax Credit (ITC) restrictions on immovable property under Section 17(5) of the Central Goods and Services Tax Act, 2017. CASE TYPE: Tax Law, specifically Goods and Services Tax (GST). Case Name: Chief Commissioner of Central Goods and Service […]

Input Tax Credit on Immovable Property: Supreme Court Interprets Section 17(5) of CGST Act (2024) Read Post »

Supreme Court Clarifies Input Tax Credit on By-Products under UP VAT Act: Modi Natural S Ltd vs. Commissioner of Commercial Tax (2023)

Supreme Court Clarifies Input Tax Credit on By-Products under UP VAT Act: Modi Natural S Ltd vs. Commissioner of Commercial Tax (2023) Date of the Judgment: November 6, 2023 Citation: 2023 INSC 974 Judges: Dr. Dhananjaya Y. Chandrachud, CJI., J.B. Pardiwala, J., Manoj Misra, J. Can a company manufacturing Rice Bran Oil (RBO) claim full

Supreme Court Clarifies Input Tax Credit on By-Products under UP VAT Act: Modi Natural S Ltd vs. Commissioner of Commercial Tax (2023) Read Post »

Supreme Court clarifies burden of proof for Input Tax Credit under Karnataka VAT Act: State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited (2023) INSC 208 (13 March 2023)

Supreme Court Clarifies Input Tax Credit Claims Under Karnataka VAT Act Date of the Judgment: 13 March 2023 Citation: (2023) INSC 208 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can a purchasing dealer claim Input Tax Credit (ITC) merely by producing invoices and payment records, or is there a higher burden of proof? The

Supreme Court clarifies burden of proof for Input Tax Credit under Karnataka VAT Act: State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited (2023) INSC 208 (13 March 2023) Read Post »

Supreme Court clarifies burden of proof for Input Tax Credit under Karnataka VAT Act: State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited (2023) INSC 212 (13 March 2023)

Karnataka VAT Act: Supreme Court clarifies burden of proof for Input Tax Credit Date of the Judgment: 13 March 2023 Citation: (2023) INSC 212 Judges: M.R. Shah, J. and C.T. Ravikumar, J. Can a purchasing dealer claim Input Tax Credit (ITC) merely by producing invoices and payment receipts, or is there a higher burden of

Supreme Court clarifies burden of proof for Input Tax Credit under Karnataka VAT Act: State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited (2023) INSC 212 (13 March 2023) Read Post »

Supreme Court Upholds Time Limit for Input Tax Credit Claims Under Tamil Nadu VAT Act

Supreme Court Upholds Section 19(11) of Tamil Nadu VAT Act: Input Tax Credit Claims (2018) Date of the Judgment: October 12, 2018 Citation: (2018) INSC 967 Judges: A.K. Sikri, J., Ashok Bhushan, J. Can a registered dealer claim Input Tax Credit (ITC) under the Tamil Nadu Value Added Tax Act, 2006, even if the claim

Supreme Court Upholds Time Limit for Input Tax Credit Claims Under Tamil Nadu VAT Act Read Post »

Supreme Court clarifies Input Tax Credit on By-Products under KVAT Act: State of Karnataka vs. M/S. M.K. Agro Tech Pvt. Ltd. (22 September 2017)

LEGAL ISSUE: Interpretation of input tax credit provisions when a by-product is generated during the manufacturing process and sold as an exempted good. CASE TYPE: Tax Law – Karnataka Value Added Tax Act, 2003 Case Name: The State of Karnataka v. M/S. M.K. Agro Tech Pvt. Ltd. Judgment Date: 22 September 2017 Introduction Date of

Supreme Court clarifies Input Tax Credit on By-Products under KVAT Act: State of Karnataka vs. M/S. M.K. Agro Tech Pvt. Ltd. (22 September 2017) Read Post »

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