Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras High Court

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Rule 39(1)(a) of the CGST Rules requiring distribution of input tax credit available for distribution in a month to be made in the same month must be construed harmoniously with Sections 16 and 20 of the CGST Act as applying only after fulfilment of Section 16(2) conditions, and is therefore not ultra vires – Reliance Jio Infocomm Ltd. Vs. Union of India and Ors. – Madras 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 »

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