Tag Archives: CUTTACK BENCH

Absence of fraud and proper officer jurisdiction in reclassifying GST notices from fraud to non-fraud proceedings.

By | November 6, 2026
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Absence of fraud and proper officer jurisdiction in reclassifying GST notices from fraud to non-fraud proceedings. Issue Whether penalties under Section 74 (fraud) are sustainable without proof of mens rea or willful suppression when returns are eventually filed, and whether an appellate authority can independently re-classify and re-determine penalties under Section 73 (non-fraud) rather than… Read More »

ITC Denied for Unpaid Supplier Taxes While Unnotified Rule Interest Deleted on Remand

By | October 29, 2026
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ITC Denied for Unpaid Supplier Taxes While Unnotified Rule Interest Deleted on Remand Issue Whether Input Tax Credit (ITC) can be allowed when the supplier fails to upload invoices in Form GSTR-2A and pay the underlying tax. Whether interest on ineligible ITC under the mismatch mechanism is mandatory, and whether separate interest based on Rule… Read More »

No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand.

By | September 25, 2026
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No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand. Issue Whether an assessee is required to make a fresh pre-deposit under Section 112 for filing an appeal before the GST Appellate Tribunal when the pre-deposit already paid during the first appeal under Section 107 exceeds the statutory percentage required for… Read More »

No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand.

By | September 24, 2026
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No further pre-deposit is required for Tribunal appeal if earlier deposit exceeds surviving tax demand. Issue Whether an assessee is required to make a fresh statutory pre-deposit for filing an appeal before the Appellate Tribunal under Section 112 when the pre-deposit paid at the first appeal stage under Section 107 equals or exceeds the total… Read More »