Revenue Second Appeal Confined Solely to Fine Without Challenging Penalty Is Not Maintainable Before Tribunal Issue Whether a second appeal filed by the Revenue before the Appellate Tribunal under Section 112 read with Section 107 of the CGST/UPGST Act is maintainable when it challenges only the deletion of the fine while leaving the deletion of… Read More »
Railway Construction Services Invoiced as General Construction Without Proof of Composite Works Contract Attract Standard 18% GST Issue Whether construction services rendered to Railways, invoiced as general construction without structural proofs or billing breakups proving a composite works contract linked to immovable property, qualify for the concessional 12% GST rate under Entry 3(v)(a) of Notification… Read More »
GSTR-2A Mismatch and Banking Expenses Do Not Invalidate Genuine Input Tax Credit Claims Issue Whether a GSTR-2A versus GSTR-3B mismatch justifies the reversal of Input Tax Credit (ITC) when the differential amount represents valid deferred ITC for FY 2017-18 claimed in FY 2019-20 with proven supply genuineness. Whether Input Tax Credit claimed on banking services… Read More »
Absence Of Dependable Transit Proof And Undeclared Goods Justifies Detention And Penalty Under GST Issue Whether the transporter/appellant is entitled to claim the benefit of inter-State transit passage under Sections 7 and 10 of the Integrated Goods and Services Tax (IGST) Act, 2017 when transporting undeclared goods intercepted within a state without reliable identity or… Read More »
Detention and Penalty Under Section 129 Validated for Undeclared Goods Found Without Contemporaneous Documents in Transit Issue Whether detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act is sustainable when substantial quantities of goods are found without invoices or e-way bills at interception, and subsequent attempts to produce additional documents… Read More »
E-Way Bill Was Not Mandatory for Inter-State Transit in November 2017 Rendering Detention Unsustainable Issue Whether the detention of goods and imposition of tax and penalty under Section 129 are sustainable for non-generation of an e-way bill during inter-State transit on 24 November 2017. Facts Movement of Goods: A consignment of old used iron was… Read More »
Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129 Issue Whether the interception of a vehicle carrying goods with an expired E-way bill and unupdated Part-B details following trans-shipment, alongside an unexplained route deviation, justifies detention and penalty under Section 129 of the CGST/UPGST Act. Facts Interception of Consignment:… Read More »