M/s. D.Y. Beathel Enterprises v. State Tax Officer
Madras High Court INTRODUCTION The dispute in M/s. D.Y. Beathel Enterprises v. State Tax Officer (Data Cell) arose after the petitioner, a registered dealer engaged in the business of Raw Rubber Sheets, purchased goods from two registered suppliers and paid the entire purchase consideration, including GST, through banking channels. Based on the tax invoices and […]
M/s LGW Industries Ltd. & Others v. Union of India & Others
Calcutta High Court INTRODUCTION The dispute arose because the GST authorities denied the petitioners the benefit of Input Tax Credit (ITC) on purchases made from certain suppliers. According to the Department, the suppliers were subsequently found to be fake entities and their GST registrations had been cancelled retrospectively covering the period during which the transactions […]
M/s LGW Industries Ltd. & Others v. Union of India & Others
Calcutta High Court INTRODUCTION The Calcutta High Court considered whether a bona fide purchasing dealer could be denied Input Tax Credit (ITC) merely because the suppliers were subsequently found to be fake or their GST registrations had been cancelled retrospectively. The petitioners challenged the orders denying ITC, interest and penalty on purchases made from registered […]
Sanchita Kundu & Another v. The Assistant Commissioner of State Tax & Others
Calcutta High Court INTRODUCTION The Calcutta High Court considered whether a bona fide purchaser could be denied Input Tax Credit (ITC) merely because the GST registrations of its suppliers had been cancelled retrospectively. The petitioners challenged the adjudication order dated 27 December 2021, whereby ITC was denied on purchases made from registered suppliers on the […]
M/s Gargo Traders v. Joint Commissioner, State Tax, West Bengal & Others
Calcutta High Court INTRODUCTION The case concerns the denial of Input Tax Credit (ITC) to a registered taxable person on the ground that the GST registration of its supplier was subsequently cancelled with retrospective effect. The petitioner challenged the appellate order dated 13 April 2022, whereby the Joint Commissioner, State Tax, West Bengal, affirmed the […]
M/s Gargo Traders v. The Joint Commissioner, State Tax, West Bengal & Others
Calcutta High Court INTRODUCTION The case concerns the denial of Input Tax Credit (ITC) to the petitioner on the ground that the GST registration of its supplier had been cancelled retrospectively. The petitioner had purchased goods during FY 2018-19 from a supplier who was a registered taxable person at the relevant time. The purchases were […]
Sanchita Kundu & Another v. The Assistant Commissioner of State Tax & Others
INTRODUCTION The case of Sanchita Kundu & Another v. The Assistant Commissioner of State Tax & Others concerns the denial of Input Tax Credit (ITC) on the ground that the GST registrations of the suppliers from whom the petitioners had purchased goods were subsequently cancelled with retrospective effect. The adjudicating authority denied ITC by order […]
M/s Gargo Traders v. The Joint Commissioner, Commercial Taxes
Jharkhand High Court INTRODUCTION The case concerned the entitlement of a registered taxable person (RTP) to Input Tax Credit (ITC) where purchases had been made from a supplier whose GST registration was subsequently cancelled with retrospective effect. The petitioner contended that, at the time of the transactions, the supplier was a validly registered dealer, the […]
Commissioner of Central Excise v. Saraswati Sugar Mills
CESTAT INTRODUCTION The dispute before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerned the availability of exemption under Notification No. 67/95-CE dated 16.03.1995 in respect of steel supporting structures manufactured and captively consumed within the respondent’s factory. The Commissioner (Appeals) had held that the steel supporting structures were eligible for the exemption by […]
IPC Packaging Company Pvt. Ltd. v. The Additional Commissioner of Customs & Anoth
Karnataka High Court INTRODUCTION IPC Packaging Company Pvt. Ltd. challenged the legality of an order passed by the Additional Commissioner of Customs, Inland Container Depot, Bangalore, demanding Customs Duty of ₹1,02,92,549/- and ordering confiscation of imported goods valued at ₹4,79,34,475/-. The petitioner did not challenge the order on the merits of the customs demand. Instead, […]