18 (3)

Assistant Commissioner of GST & Central Excise Vs. Rockman Industries Ltd. – GSTAT, Chennai Bench

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Assistant Commissioner of GST & Central Excise Vs. Rockman Industries Ltd. – GSTAT, Chennai Bench Read Post »

Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Fastenex Pvt. Ltd. Vs. State Tax Officer (Inspection-VI) – Madras High Court Read Post »

Chemplast Sanmar Ltd. Vs. Assistant Commissioner (ST), State GST Office – Madras High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Chemplast Sanmar Ltd. Vs. Assistant Commissioner (ST), State GST Office – Madras High Court Read Post »

Where Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules does not prohibit transfer of input tax credit on amalgamation between entities registered in different States, denial of Form GST ITC-02 by a portal remark requiring transferor and transferee to be in the same State or Union Territory is unsustainable, and manual filing and processing must be permitted – Emerson Process Management (India) Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Where Section 18(3) of the CGST Act read with Rule 41 of the CGST Rules does not prohibit transfer of input tax credit on amalgamation between entities registered in different States, denial of Form GST ITC-02 by a portal remark requiring transferor and transferee to be in the same State or Union Territory is unsustainable, and manual filing and processing must be permitted – Emerson Process Management (India) Pvt. Ltd. Vs. Union of India and Ors. – Gujarat High Court Read Post »

Transfer of an entire R&D unit as a going concern is not a taxable supply in the course or furtherance of business under the GST Acts, and the AAAR ruling treating it as taxable was set aside, with the issue of inter-State transfer of APGST input tax credit to KGST left to the competent authorities – Shilpa Medicare Ltd. and Ors. Vs. Union of India and Ors. – Andhra Pradesh High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Transfer of an entire R&D unit as a going concern is not a taxable supply in the course or furtherance of business under the GST Acts, and the AAAR ruling treating it as taxable was set aside, with the issue of inter-State transfer of APGST input tax credit to KGST left to the competent authorities – Shilpa Medicare Ltd. and Ors. Vs. Union of India and Ors. – Andhra Pradesh High Court Read Post »

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court Read Post »

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Umicore Autocat India Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Tikona Infinet Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Tikona Infinet Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Tikona Infinet Pvt. Ltd. Vs. State of U.P. and Anr. – Allahabad High Court

  Start Free Trial ↗ Already have an account or subscription? Log in below to continue. Login Access Default, Dispute, and Debt Resolution Laws Password Email OTP WhatsApp OTP Google Username or Email Password 👁 Remember this device Log In Forgot Password? Email Send OTP Enter OTP Verify & Login Resend OTP Remember this device

Tikona Infinet Pvt. Ltd. Vs. State of U.P. and Anr. – Allahabad High Court Read Post »

Scroll to Top