CBIC notifies special procedure for filing appeal against the order rejecting transitional credit.
Notification No. 29/2023 – Central Tax, dated 31-7-2023.
CBIC notifies several sections of Finance Act, 2023.
Notification No. 28/2023 – Central Tax, dated 31-7-2023.
ITC not allowed when tax was paid by buyer along with invoice but GST registration of seller was cancelled and tax was not paid to the ex-chequer.
Jai Balaji Paper Cones v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 690 (Madras).
Andhra Pradesh High Court upholds the vires of time limit for availing ITC prescribed u/s 16(4) of CGST Act. Time limit not violative of Art. 14, Art. 19(1)(g) and Art. 300-A of Constitution of India.
Thirumalakonda Plywoods v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 640 (Andhra Pradesh).