Tag Archives: GHAZIABAD BENCH

Deficient Show Cause Notice and Unsubstantiated ITC Recredit Demands Cannot Sustain Tax, Interest, and Penalty Under Section 73

By | November 3, 2026
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Deficient Show Cause Notice and Unsubstantiated ITC Recredit Demands Cannot Sustain Tax, Interest, and Penalty Under Section 73 Issue Whether a show cause notice that fails to state material facts and legal grounds regarding an ITC recredit can sustain a demand for tax, interest, and penalty, and whether interest applies to misclassified intra-State supplies where… Read More »

GSTAT Appellate Bench may dismiss defective appecals for non-prosecution when defects remain uncured despite opportunities

By | October 28, 2026
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GSTAT Appellate Bench may dismiss defective appecals for non-prosecution when defects remain uncured despite opportunities Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) has the power to dismiss an appeal for non-prosecution under Rules 10 and 24 of the GSTAT (Procedure) Rules, 2025 when the appellant fails to cure defect notices and persistently… Read More »

Departmental Appeal Before Tribunal Involving Disputed Penalty Below Rs 20 Lakh Threshold Is Non-Maintainable

By | October 26, 2026
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Departmental Appeal Before Tribunal Involving Disputed Penalty Below Rs 20 Lakh Threshold Is Non-Maintainable Issue Whether a Departmental appeal filed before the GST Appellate Tribunal (GSTAT) against an order setting aside a detention penalty under Section 129 is maintainable when the disputed penalty amount falls below the statutory monetary threshold limit of ₹20 lakhs? Facts… Read More »

Departmental Appeal Dismissed as Disputed Tax Below Statutory Monetary Threshold Under Section 120

By | October 26, 2026
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Departmental Appeal Dismissed as Disputed Tax Below Statutory Monetary Threshold Under Section 120 Issue Whether a Departmental appeal filed before the GST Appellate Tribunal (GSTAT) is maintainable under Section 120 when the disputed tax amount (excluding interest and penalties) falls below the prescribed monetary threshold limit of ₹20 lakhs? Facts Scrutiny & Initial Demand: Proceedings… Read More »

Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed.

By | October 21, 2026
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Departmental appeal below twenty lakh monetary threshold before GST Appellate Tribunal is non-maintainable and dismissed. Issue Whether a departmental appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) challenging a penalty reduction below the prescribed monetary limit of Rs. 20 lakhs is maintainable under Section 120. Whether the Revenue can pursue an appeal below… Read More »

Departmental Appeal Non-Maintainable Before GSTAT As Disputed Penalty Amount Fell Below Prescribed Monetary Threshold

By | October 17, 2026
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Departmental Appeal Non-Maintainable Before GSTAT As Disputed Penalty Amount Fell Below Prescribed Monetary Threshold Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order deleting a penalty of ₹2.71 lakhs is maintainable in view of the monetary limits fixed under Section 120. Whether a… Read More »

Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold.

By | October 7, 2026
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Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Issue Whether a departmental appeal filed by the Revenue before the GSTAT against an order setting aside a Section 129(3) penalty is maintainable when the disputed amount… Read More »

Departmental Appeal Dismissed as Disputed Tax of ₹6.30 Lakh Fell Below Mandatory Monetary Limit

By | September 23, 2026
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Departmental Appeal Dismissed as Disputed Tax of ₹6.30 Lakh Fell Below Mandatory Monetary Limit Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) against an order setting aside tax demands on an SEZ unit is maintainable when the disputed tax is below the mandatory monetary threshold… Read More »

Departmental appeal before GSTAT dismissed as non-maintainable due to disputed tax falling below statutory monetary threshold limit.

By | September 23, 2026
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Departmental appeal before GSTAT dismissed as non-maintainable due to disputed tax falling below statutory monetary threshold limit. Issue Whether a departmental appeal filed by the Revenue before the Goods and Services Tax Appellate Tribunal (GSTAT) is maintainable when the disputed tax amount is below the prescribed monetary threshold limit of Rs. 20 lakh and no… Read More »

Departmental Appeal Below Prescribed Monetary Limit Is Unmaintainable and Liable to Dismissal at Threshold

By | September 22, 2026
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Departmental Appeal Below Prescribed Monetary Limit Is Unmaintainable and Liable to Dismissal at Threshold Issue Whether a departmental appeal filed by the State Tax Department before the GSTAT under Section 112(3) is maintainable when the disputed penalty amount is below the mandatory monetary threshold prescribed under Section 120 and no specific statutory exception is demonstrated… Read More »