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The Law Committee discussed this issue and concluded that ITC claimed earlier throughFORM GST TRAN-01or otherwise is to be paid back by the recipient(s) to whom the credit had been distributed wrongly along with interest under Section 73 throughFORM GST DRC-03. This has been provided in Section 21.

Shanti Prime Publication Pvt. Ltd.

Levy of GST — The Court had permitted the petitioner to file GSTR-3B manually given the difficulties faced by it on account of design limitation experienced with respect to its attempt to revise Form TRAN-1 at the relevant time. The GSTR-3B form should be properly verified, in coordination with the concerned Commissionerate. No demand shall be imposed by the respondents towards the interest claims, which are said to be approved. — Clix Capital Services Private Limited Vs. Union of India & Ors. [2019] 08 TAXLOK.COM 101 (Delhi)