GSTAT Lucknow
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
GSTAT Lucknow
Where assessee's ITC allocation between IGST, CGST and SGST showed head- wise mismatch but total eligible ITC in electronic credit ledger equaled claimed ITC, such mismatch did not constitute excess ITC and principal demand, interest and penalty could not be sustained in absence of actual excess availment, as clarified by CBIC and supported by Rule 88B
Gujarat High Court
Where taxpayer deposited tax in electronic cash ledger before due dates for certain months but filed GSTR-3B belatedly, and department rejected refund of excess interest by applying Rule 88B prospectively while ignoring Arya Cotton ratio that interest under section 50 runs only till tax deposit, such rejection reflected selective denial and was unsustainable, mandating refund of excess interest deposited by petitioner along with statutory interest