Procedural Misreporting of Credit Notes as ITC Does Not Warrant Demand Based Solely on GSTR Mismatch Issue Whether a demand under Section 73 based solely on a GSTR-3B vs. GSTR-2A mismatch is sustainable when the variance represents tax on credit notes issued for returned goods misreported as ITC rather than reduced from output tax liability.… Read More »
GSTR-2A Non-Reflectance And Omitted Credit Notes Do Not Automatically Create GST Output Tax Liability Issue Whether Input Tax Credit (ITC) can be disallowed under Section 16 prior to the insertion of clause (aa) solely due to non-reflection of invoices in Form GSTR-2A, where supporting bills of entry and sub-invoices are duly verified. Whether Section 35(6)… Read More »
Interest Under Section 50 Is Mandatory on Delayed Tax and Must Account for Prior Interest Discharged Issue Whether interest under Section 50 applies to differential GST paid belatedly via Form DRC-03 due to a tax rate hike, even when delayed payment by the customer caused the tax deferral. Whether the Revenue must grant credit for… Read More »
GSTR-2A and GSTR-3B Mismatch Cannot Conclusively Prove Wrongful Input Tax Credit Availment Without Independent Inquiry Issue Whether a mismatch between GSTR-3B and GSTR-2A for FY 2019-20 can automatically be treated as conclusive proof of wrongful Input Tax Credit (ITC) availment to confirm tax demands under CGST/SGST heads without independent verification, books examination, or issuing a… Read More »
GSTR-2A Mismatch Demand Quashed for Denying Hearing and Mandatory Invoice-Wise Verification Protocol Issue Whether denial of Input Tax Credit (ITC) based on GSTR-3B and GSTR-2A mismatch is sustainable without mandatory invoice-wise verification under Circular No. 183/15/2022-GST. Whether an Order-in-Original passed without granting a personal hearing (marked ‘NA’ in SCN) violates Section 75(4) and vitiates the… Read More »
Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Exclusive reliance on portal upload to serve orders without alternative modes justifies condoning appeal delay. Issue Whether uploading an assessment order solely on the GST portal constitutes sufficient communication to trigger the strict limitation period for filing an appeal, especially… Read More »