Karnataka High Court
For assesseeRemanded
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
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Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
3 rulings found
Karnataka High Court
Where petitioner imported X-Ray inspection system prior to GST and claimed transitional ITC through GSTR-3B based on Central advice but refund was denied citing closure of TRAN-1 window and jurisdiction, as refund was never considered on merits, petitioner's claim required decision by Central authority, thus, petitioner was to be granted liberty to represent before respondent for decision on refund entitlement based on transitional credit
Kerala High Court
Where exporter claimed refund of unutilised SGST from transitional credit after migration from KVAT but failed to produce GST TRAN-1 or proof that credit was available in Electronic Credit Ledger as on 01.07.2017, refund was rightly rejected and writ remedy was not available since statutory appellate remedies were bypassed and writ was filed belatedly
Gujarat High Court
Where assessee transitioned pre-GST VAT credit to electronic credit ledger on introduction of GST regime, refund claim under Section 54(3) for such transitioned credit was impermissible due to statutory bar under second proviso to Section 142(3), and only regular GST-period ITC was eligible for refund; However, transitional VAT credit rejected should be re- credited in ECL of GST regime for future utilization under Section 140