Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
TRT-2025-442

Issue Favourable to Tax Payer ?:- yes

Held - All the inputs, packing materials whether in process of manufacture or intended to be used in the process of manufacture of the finished goo.....

TRT-2025-453

Issue Favourable to Tax Payer ?:- no

Held - We hold that Cakes and pastry have limited shelf life and after expiry these bakery items are prohibited from sale. We draw our attention to.....

TRT-2025-265

Issue Favourable to Tax Payer ?:- no

Held - The impugned assessment orders reject a portion of ITC claimed, invoking the provisions of clause (h) of Section 17(5). This relates to good.....

TRT-2025-454

Issue Favourable to Tax Payer ?:- no

Held - It can be said that in this case, these give away promotional items which are distributed at the sole discretion of the Appellant without an.....

TRT-2025-455

Issue Favourable to Tax Payer ?:- no

Held - The ITC on GST paid on the procurement of the “distributable” products which are distributed to the distributors, franchisees is allowed.....

TRT-2025-446

Issue Favourable to Tax Payer ?:- no

Held -  In the instant case, with regard to the first category i.e. the Franchisees of the applicant are associated in the business of one ano.....