ITC Claim under wrong head- Big relief or not?
Автор: GST Upskilling
Загружено: 2025-05-10
Просмотров: 206
Описание:
ITC Claim Under Wrong Head – Big Relief or Not?
Key Judgments Discussed:
➡️Maruthengal Moideen & Ors. v. State Tax Officer & Ors.
[W.P.(C) No. 20837 of 2024, Decided on January 13, 2025]
➡️Rejimon Padickapparambil Alex v. Union of India
[WA No. 54 of 2024, Decided on November 26, 2024]
The Hon’ble Kerala High Court held that the Electronic Credit Ledger should be treated as a “wallet with different compartments,” and availing ITC under the wrong head does not amount to wrongful availment attracting interest and penalty.
In this video, CA Ritesh Arora provides a detailed analysis on:
➡️Whether these rulings constitute a legally binding precedent
➡️The concept of Revenue Neutrality and why extreme caution is required before pleading it
➡️Whether taxpayers can rely on these judgments to safeguard against wrongful recovery proceedings
Watch till the end to gain critical insights on GST litigation strategy!
#gstlitigation #section73 #inputtaxcredit #keralahighcourt #wrongheads #revenueneutrality #gstupdates #cacommunity #ritesharora #gstupskilling #gstgavel #ca #gst #legaladvice #gstindia
Повторяем попытку...
Доступные форматы для скачивания:
Скачать видео
-
Информация по загрузке:
