Tag Archives: Commissioner SGST

ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated

By | October 12, 2026
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ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated Issue Whether Input Tax Credit (ITC) can be denied solely on account of a numeric mismatch between GSTR-3B and GSTR-2A/2B without examining underlying transaction evidence and applying CBIC Circular No. 183/15/2022-GST. Whether a CA/CMA certificate issued after the appeal date is… Read More »

Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129

By | September 4, 2026
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Absence of e-Way Bill for Movement of Own Machinery Justifies Detention and Penalty Under Section 129 Issue Whether the detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is sustainable for moving own machinery between sites without an e-Way Bill, where the taxpayer fails to prove applicable distance exemptions or… Read More »