22 (1)

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

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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 »

Kartik Enterprises Vs. State of U.P and Anr. – Allahabad High Court

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Kartik Enterprises Vs. State of U.P and Anr. – Allahabad High Court Read Post »

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

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

Ethos Ltd. Vs. The Additional Commissioner – Punjab ands Haryana High Court

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Ethos Ltd. Vs. The Additional Commissioner – Punjab ands Haryana High Court Read Post »

In re: Indian Coffee Workers’ Cooperative Society Ltd. – Rajasthan AAR (GST)

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In re: Indian Coffee Workers’ Cooperative Society Ltd. – Rajasthan AAR (GST) Read Post »

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