Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
5 rulings found
Calcutta High Court
Where assessee filed rectification application for ITC after prescribed cut-off as per departmental circulars but statute provided no time limit, executive circulars imposing six-month cap could not override substantive right under Section 16(5), and rejection for delay was unsustainable so rectification application was to be reconsidered on merits unless delay was found exceptional
Tripura High Court
Where assessee reported invoices under incorrect GSTIN in GSTR-1 due to bona fide error, while taxes were duly paid and there was no loss of revenue, statutory provisions permitting rectification of inadvertent errors in GSTR-1 and GSTR-3B were applicable despite portal constraints, authorities were accordingly directed to permit amendment or manual correction to remedy error
Madras High Court
Where assessee sought rectification of clerical and arithmetical errors in GSTR-1 for early GST periods to enable correct flow of input tax credit to customers, rectification could not be denied merely on ground of delay or absence of portal functionality and corrected returns were required to be permitted
Karnataka High Court
Where writ petitioner, a works contractor, sought directions to file returns or amended returns with relaxed penalty, interest or limitation based on reimbursement clause in contract, such contractual entitlement could not override mandatory GST statutory scheme, and no directions could be issued to relax statutory interest, penalty or limitation for filing returns or revised returns, thus impugned relief granted to petitioner by Single Judge was unsustainable GST: Where works contractor received contract pre-GST but invoices post- 01.07.2017 included GST at 12 percent and post-audit demand was raised at 18 percent, direction for reimbursement of GST liability including interest and penalty was enforceable only against employer and not against tax authorities or State, thus, impugned order was to be set aside to that extent
Karnataka High Court
Where contractors executing government works based on pre-GST tenders with tax-inclusive rates faced increased GST liability post- 01.07.2017, statutory liability to pay GST remained unaffected by reimbursement disputes with Employers, and no judicial direction could permit filing revised or amended returns, or waive penalty, interest or limitation, contrary to statutory provisions, thus directions easing such compliance were to be set aside GST: Where government contractors with pre-GST tax-inclusive contracts incurred additional GST liability on works/payments executed after 01.07.2017, direction to reimburse differential tax applied only to concerned Employers and not tax authorities, restricting liability and benefit of revised GST-inclusive recalculation solely to parties to contract and not extending to Revenue authorities