https://www.taxtmi.com/caselaws?id=443993 The AAAR-Gujarat dismissed an appeal regarding input tax credit eligibility for CSR activities under the Companies Act, 2013. The appeal was filed 30 days beyond the prescribed 30-day limit from the ruling communication date. Despite the delay, the authority condoned it citing COVID-19 related staff illness and limited operations as sufficient cause, also referencing the SC's order excluding the period from March 15, 2020 to February 28, 2022 from limitation computation. On merits, the authority upheld that input tax credit is disallowed for goods and services used for CSR activities, confirming the legislative intent to exclude such credits for corporate social responsibility obligations. en-us Tue, 26 Sep 2023 00:00:00 +0530 Mon, 21 Apr 2025 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443993 The AAAR-Gujarat dismissed an appeal regarding input tax credit eligibility for CSR activities under the Companies Act, 2013. The appeal was filed 30 days beyond the prescribed 30-day limit from the ruling communication date. Despite the delay, the authority condoned it citing COVID-19 related staff illness and limited operations as sufficient cause, also referencing the SC's order excluding the period from March 15, 2020 to February 28, 2022 from limitation computation. On merits, the authority upheld that input tax credit is disallowed for goods and services used for CSR activities, confirming the legislative intent to exclude such credits for corporate social responsibility obligations. Case-Laws GST Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443993