2025 SCC Vol. 2 Part 4
Criminal Procedure Code, 1973 — S. 319 — Summoning of additional accused: Principles of law
Input Tax Credit
Cases Reported in HCC
Civil Procedure Code, 1908—Or. 7 R. 11—Rejection of plaint — Appeal against Trial Court’s decision allowing application for rejection
‘Arbitrary withholding of refund claims for specific periods, despite precedents, is contrary to principles of fairness and equity’: Allahabad HC grants relief to Samsung
“Taxation serves as the cornerstone of governmental revenue, facilitating the provision of public services and infrastructure. Essential to this system is consistency, ensuring that similar factual and legal circumstances are met with uniform treatment.”
Delhi High Court upholds Legitimacy of GST Anti-Profiteering Mechanism with a Cautionary Note on Potential Arbitrary Exercises of Power
The Court clarified that there may be cases of arbitrary exercise of power under the anti-profiteering mechanism by enlarging the scope of the proceedings beyond the jurisdiction or on account of not considering the genuine basis of variations in other factors such as cost escalations on account of which the reduction stands offset, skewed input credit situations etc.
Calcutta High Court affirms constitutional validity of Section 16(4) of W.B. GST Act, 2017; Upholds denial of Input Tax Credit
Calcutta High Court rejected the appellant’s argument, affirming that the time limit under Section 16(4) restricts the entitlement under Section 16(2).
Chhattisgarh High Court upholds constitutional validity of Section 16(4) of Central Goods and Services Tax Act, 2017
“The petitioner herein, which has filed the present writ petition, is only a proprietorship firm and not a citizen and therefore cannot claim protection of Article 19(1)(g) of the Constitution.”
UP-VAT Act entitles assessee to claim full input tax credit on exempted goods produced as by-products during manufacturing of taxable goods: Supreme Court
The Explanation (iii) to Section 13, forbids the Assessing Authority as well as the assessee from raising any dispute regarding the allowability of the ITC in cases where exempted goods are being produced as a by-product or waste product during the process of manufacture
‘Not violative of Articles 19(1)(g), 300-A of Constitution’; Patna High Court upholds constitutionality of Section 16(4) of CGST Act, 2017 and BGST Act, 2017
“Fiscal legislation having uniform application to all registered persons, cannot be said to be violative of Article 19(1)(g) of the Constitution and the question of such statutory provision being violative of Article 302 of the Constitution and in teeth of Article 13 of the Constitution of India does not arise at all.”
Examining Applicability of Input Tax Credit on Corporate Social Responsibility in 2023
by Urja Joshi† and Amisha Upadhyay††
Entitlement of ITC after cancellation of GST registration can be considered during revocation: Rajasthan High Court
Rajasthan High Court: The petitioner challenged the order passed by the Appellate Authority, Commercial Tax, Jodhpur wherein the GST registration of the
KVAT Act| Claims of Input Tax Credit Transaction must be proven beyond reasonable doubt: Supreme Court
The Supreme Court stated that if the purchasing dealer fails to establish and prove the said important aspect of physical movement of the goods alleged to have been purchased by it from the concerned dealers and on which the ITC have been claimed, the Assessing Officer is absolutely justified in rejecting such ITC claim.
Delhi High Court | Post sale discount given by Loreal India not to qualify as commensurate reduction in prices as required under Section 171 CGST Act, 2017
Delhi High Court: In a case filed by Loreal India Private Limited (petitioner) challenging the order dated 23-06-2022 passed by
Authority of Advanced Ruling | Myntra ineligible to avail input tax credit on vouchers and subscription packages procured from third party
Authority of Advanced Ruling (Karnataka): In an application filed to sought advance ruling on the question that, whether the applicant
Manner of determining input tax credit introduced vide Rajasthan Goods and Services Tax (Amendment) Rules, 2022
On 16-7-2022 the Finance Department of Rajasthan has notified the Rajasthan Goods and Services Tax (Amendment) Rules, 2022 to further amend the
AAAR| Free IPL tickets: Supply of Complimentary tickets is promotion of business; attracts GST
Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State
CSR under GST Reign | Goods provided free of cost under CSR activity to Kerala Flood affected people: Will Distributor be entitled to input tax credit? Ker AAR decides
Kerala Authority for Advance Ruling: S. Anilkumar, Additional Commissioner of Central Tax & B.S. Thyagarajababu, Joint Commissioner of State Tax decided whether
[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation
Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to
Del HC | “Ss. 69 and 132 of CGST Act prima facie valid; Power to arrest and prosecute is prima facie ancillary to power to levy and collect GST”: Read HC’s detailed analysis
Delhi High Court: The Division Bench of Manmohan and Sanjeev Narula, JJ., upheld the validity of Sections 132 and 69 of the
Kar AAR | Whether Input Tax Credit can be availed on distribution of promotional product done for marketing and brand promotion? Read AAR ruling in the matter of Jockey & Speedo
Authority for Advance Ruling, GST: A Division Bench of Dr Ravi Prasad M.P. (Additional Commissioner of Commercial Taxes) and MashhoodUr Rehman Farooqui (Joint