Latest GST Judgments

For Full Access To All Latest Judgments on GST
Click Here To Subscribe Now
Take a tour of our GST Library

The Assessing Officer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could be released. The Assessing Officer shall complete the exercise within a period of two weeks

Shanti Prime Publication Pvt. Ltd.

Input Tax Credit — Challenging the action of the respondent in blocking the ITC to which the petitioner is entitled, the dealer has come up with the writ petition. Now the revised return has been filed. Writ petition is disposed of with the directions that the Assessing Officer shall first scrutinize the revised return and ascertain whether the Form-501 TDS certificates are genuine. If they are genuine, the petitioner is entitled to ITC and the same could be released. The Assessing Officer shall complete the exercise within a period of two weeks. — Thales India Pvt. Ltd. Vs. Commissioner of Commercial Taxes, Hyderabad And 2 Others [2019] 08 TAXLOK.COM 103 (Telangana & A.P.)