Judgments on Input Tax Credit under GST
| Sr. No. | Judgment Name | Judgment Head Note | Judgment Link |
|---|---|---|---|
| 1) | Hon’ble Jharkhand High Court in the case of NKAS Services Private Limited V. State of Jharkhand vide W.P. (T) no. 2659 of 2021. | High Court quashes the GST Notice for not fulfilling the ingredients of a proper Show Cause Notice. | |
| 2) | Hon’ble Madhya Pradesh High Court in the Case of M/s Raymond Ltd. V. Union of India vide W.P. No. 26693 of 2022. | High Court set aside the impugned Show Cause Notice and order as no reasonable opportunity of being heard was being granted. | |
| 3) | Hon’ble Delhi High Court in the case of Aasanvish Technology (P) Ltd. V. Director General of GST Intelligence vide W.P. (c) No. 15221 of 2023. | High Court has held that the matter for adjudication can be placed before an officer who exercises jurisdiction in respect of the notices, where multiple notices have been issued, in whose case the maximum demand has been raised. | |
| 4) | Hon’ble Jharkhand High Court in the case of CJ Darcl Logistics Limited V. Union of India represented through Secretary vide W.P. (T) No. 215 of 2022. | Revenue Department cannot go beyond the scope of Show Cause Notice to create new ground at adjudication stage. | |
| 5) | Hon’ble Allahabad High Court in the case of Yash Building Material V. State of U.P. & Others vide A.P. (Tax) No. 1435 of 2022. | Demand Orders passed without a Show Cause Notice are legally baseless. | |
| 6)) | Hon’ble Madras High Court in the case of Sri Shanmuga HArdwares Electricals V. State Tax Officer [W.P. no. 3804, 3808 and 3813 of 2024] | Hon’ble Madras High Court quashed the orders where claim was rejected entirely on the ground that GSTR-3B return did not reflect the claim of ITC. Court remanded he matters for fresh consideration by directing Assessing Officer to grant ITC claim by examining all the relevant documents. | |
| 7) | Hon’ble Madras High Court in the case of Cleon Optobiz Pvt. Ltd. V. Assistant Commissioner (ST) vide W.P. no. 495 of 2024 | ITC cannot be denied without considering the submission of petitioner. |