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Section 16(2)(c) GST – Input Tax Credit and the Burden on Buyers

Adv Akshay Havaldar

Admissibility of ITC in case of Supplier defaulted in GST payment Judicial Analysis of Trendship Online Services Pvt. Ltd. v. Commissioner, Commercial Taxes: A Grim Reminder on ITC Eligibility "Lex ........ View More

20/06/2025

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Visitor's Count: 90

Interplay of Section 49(6) and 54(3) of the CGST Act: Refund of Unutilized ITC on Business Closure – ........

Adv Akshay Havaldar

Introduction The jurisprudence surrounding refund of unutilized Input Tax Credit (ITC) under the Goods and Services Tax (GST) regime is witnessing significant evolution. A landmark ruling by the Hon’ ........ View More

18/06/2025

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Visitor's Count: 118

Input Tax Credit under GST: The Case of Safari Retreats Pvt. Ltd. v. Chief Commissioner of Central G ........

Adv Akshay Havaldar

In the landmark case of Chief Commissioner of Central Goods and Service Tax & Ors. v. M/s Safari Retreats Private Ltd. & Ors., Civil Appeal No. 2948 of 2023, the issue before the Hon’ble Supreme Court ........ View More

05/10/2024

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Visitor's Count: 189

HC directed audit

Adv Akshay Sadashiv Havaldar

HC directed audit wing of SGST authority to keep in abeyance all proceedings which were already pending before CGST authority GST: Where Audit wing of SGST Department issued audit memo pointing out ........ View More

02/03/2024

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Visitor's Count: 170

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