Electricity network contributions remain revenue expenditure where ownership and maintenance stay with the electricity board, supporting business prof...
The petitioner paid Integrated Goods and Services Tax (IGST) of Rs. 85,70,105/- on imported goods, which was not disputed. The petitioner availed Input Tax Credit of the paid IGST as permissible under the SGST Act. While filing GSTR-2A returns, the petitioner reflected the IGST details, but inadvertently omitted to include the same in GSTR-3B returns for July, August, September, and October 2017. The High Court set aside the impugned order, subject to conditions, upon the Special Government Pleader's submission that if relevant Bill of Entries are submitted, the authorities will consider the same.
The petitioner paid Integrated Goods and Services Tax (IGST) of Rs. 85,70,105/- on imported goods, which was not disputed. The petitioner availed Input Tax Credit of the paid IGST as permissible under the SGST Act. While filing GSTR-2A returns, the petitioner reflected the IGST details, but inadvertently omitted to include the same in GSTR-3B returns for July, August, September, and October 2017. The High Court set aside the impugned order, subject to conditions, upon the Special Government Pleader's submission that if relevant Bill of Entries are submitted, the authorities will consider the same.
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