Search Results for "input reversal"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "input reversal"

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High Court

Bombay High Court Allows Cash Refund of CENVAT Credit Under Section 11B(2) Proviso (c) When Credit Cannot Be Utilized Due to Exempted Final Products. The court held that clause (c) to the proviso of section 11B(2) of the Central Excise Act, 1944 permits cash refund of credit on inputs where the assessee is unable to utilize such credit, overruling the contrary view in Commissioner of Central Excise vs. Jain Vanguard Polybutylene Ltd.

14 Jun 2019

The Full Bench of the Bombay High Court was constituted to resolve a conflict regarding the interpretation of clause (c) to the proviso of section 11B...

High Court

High Court Allows Writ Petitions Challenging GST Order Denying Tax Appropriation and Rectification of Returns. Court Quashes Impugned Order as Without Jurisdiction and Permits Rectification of GST Returns Since Tax Paid Exceeded Proposed Input Tax Credit Reversal with No Revenue Loss Under Central Goods and Services Tax Act, 2017.

8 Jan 2026

The dispute involved writ petitions challenging GST authorities' orders denying appropriation of tax paid and refusing rectification of returns. The p...

High Court

Bombay High Court Allows CENVAT Credit for Input Services Used for Storage Tanks Outside Factory in Central Excise Case — Services Used in Relation to Storage of Inputs Eligible for Credit Even if Received Outside Factory Premises.

6 Mar 2013

The appellant, M/s. Deepak Fertilizers and Petrochemicals Corporation Ltd., is a manufacturer of excisable goods under Chapters 28, 29, and 31 of the ...

High Court

Bombay High Court Upholds Constitutional Validity of Time Limit for Availing Input Tax Credit Under Section 16(4) of CGST Act. The court held that the time limit is mandatory and not directory, and retrospective amendments are valid.

30 Nov -0001

The Bombay High Court, in a batch of writ petitions, addressed the constitutional validity and interpretation of Section 16(4) of the Central Goods an...

High Court

High Court of Karnataka Allows Appeal in Central Excise Case — Appellant Entitled to Cenvat Credit on Input Services. Definition of 'Input Service' Under Cenvat Credit Rules, 2004 is Broad and Includes Services Having Nexus with Manufacturing Business.

21 Apr 2021

The appellant, Toyota Kirloskar Motor Private Limited, is a manufacturer of motor vehicles and parts, registered under the Central Excise Act. It file...

High Court

Bombay High Court Allows Refund of Accumulated Input Tax Credit Under Inverted Duty Structure in GST — Rejection by Authorities Set Aside. Held that refund of unutilized ITC is admissible under Section 54(3)(ii) of the CGST Act, 2017 even when output supply is partially exempt, and that the formula under Rule 89(5) of the CGST Rules, 2017 must be applied correctly.

23 Apr 2026

The petitioner, CHEC-TPL Line 4 Joint Venture, a joint venture between TATA Projects Limited and another entity, was engaged in the construction of a ...

High Court

High Court of Karnataka Sets Aside Commercial Court Order and Restores Arbitral Award in Service Agreement Dispute Over Witness Competence Issue. Commercial Court Erred in Finding Patent Illegality Based on Inadmissibility of Authorized Representative's Evidence Under Section 34 of Arbitration and Conciliation Act, 1996, as Witness Competence Relates to Evidence Appreciation, Not Fundamental Legal Error.

10 Feb 2026

The dispute originated from a Master Service Agreement dated 11.04.2019  where Appellant agreed to provide temporary delivery executives to Swigg...

High Court

Bombay High Court Dismisses Review and Writ Petitions in GST Input Tax Credit Refund Case for Duty Free Shops. Sale of duty free goods at airport departure area is not export, hence no refund of ITC under Section 54 of CGST Act, 2017.

7 Oct 2019

The judgment concerns three matters: a criminal application seeking review of dismissal of a PIL, and two writ petitions challenging an adjudication o...

Supreme Court

Supreme Court Upholds High Court's Decision Allowing Rectification of GST Returns in Error Period. The Court affirmed that circulars restricting rectification of Form GSTR-3B to net basis adjustments are inconsistent with GST laws and that rectification must be permitted in the period of error occurrence under the Central Goods and Services Tax Act, 2017.

28 Oct 2021

The appeal arose from a judgment of the High Court of Delhi dated 05.05.2020 in W.P. (C) No. 6345 of 2018, which allowed a writ petition filed by Bhar...

High Court

Gujarat High Court Quashes Show-Cause Notice in GST Input Tax Credit Dispute — Misinterpretation of Section 17(5)(d) of CGST Act, 2017. Transfer of Leasehold Rights of Industrial Plots Held Not to Be 'Construction of Immovable Property' for ITC Reversal.

10 Feb 2026

The petitioner, Niket Bipinbhai Patel, through his power of attorney holder, filed a writ petition before the Gujarat High Court challenging a show-ca...

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