Tag Archives: CHANDIGARH BENCH

Unavailed pre-GST capital goods credit, including 100% amounts and clerical invoice annexures, is fully transitionable through TRAN-1 without prior partial availment limits.

By | November 6, 2026
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Unavailed pre-GST capital goods credit, including 100% amounts and clerical invoice annexures, is fully transitionable through TRAN-1 without prior partial availment limits. Issue Whether transitional Input Tax Credit (ITC) on capital goods received in the pre-GST period can be transitioned through Form GST TRAN-1 under Section 140(2) when no prior credit had been availed due… Read More »

No ITC reversal applies to exempt supplies without claimed credit, and GSTR-9 permits clerical reconciliation corrections.

By | November 6, 2026
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No ITC reversal applies to exempt supplies without claimed credit, and GSTR-9 permits clerical reconciliation corrections. Issue Whether ITC reversal under Section 17 read with Rule 42/43 is required when no ITC was claimed on exempt cattle feed purchases, and whether clerical discrepancies between GSTR-1 and GSTR-9 can be reconciled and corrected in annual returns.… Read More »

CGST Chandigarh retains jurisdiction over registered entity, while Section 74 penalty requires proven suppression.

By | November 5, 2026
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CGST Chandigarh retains jurisdiction over registered entity, while Section 74 penalty requires proven suppression. Issue Whether CGST Chandigarh maintains territorial jurisdiction over a registered person renting property in Punjab, whether late fee/interest can be challenged under Section 74, whether GSTR-2A mismatches warrant automatic ITC disallowance, and whether Section 74 extended limitation and penalty apply without… Read More »

Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent

By | October 27, 2026
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Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent Issue Whether issuing a single consolidated Show Cause Notice (SCN) and Order-in-Original (OIO) covering multiple financial years for tax demands under Section 74 is legally valid. Whether the invocation of the extended period of limitation and imposition of equal penalty… Read More »

Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees

By | September 30, 2026
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Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees Issue Whether the Appellate Tribunal should exercise its statutory discretion under Section 112 to refuse admission of an appeal filed by an individual where the total penalty determined does not exceed ₹50,000. Facts Impugned Order: The… Read More »

Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund

By | September 30, 2026
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Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund Issue Whether zero-rated turnover for claiming refund of unutilized Input Tax Credit under Rule 89(4) is determined based on the date of invoice issuance during the relevant period or the actual date of export, and whether minor allegations of ineligible… Read More »