Failure to Update Part-B of E-Way Bill for Transferred Goods Justifies Penalty Under Section 129 Issue Whether the transportation of goods in a vehicle different from the one specified in Part-B of the e-way bill, accompanied by a weight discrepancy and lack of proof for vehicle breakdown, constitutes an intention to evade tax justifying detention… Read More »
Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Anti-profiteering for housing projects applies strictly to HIG units excluding statutorily capped categories, with 18% interest and a conditional 10% penalty. Issue Whether additional Input Tax Credit (ITC) benefits accrued post-GST transition in a… Read More »
GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. GSTAT upholds dismissal of appeal for default due to persistent failure to cure defects or appear. Issue Whether the Goods and Services Tax Appellate Tribunal (GSTAT) is justified in dismissing an appeal for default under Rule 42 without examining… Read More »
Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Inverted Duty Refund Upheld for Higher Taxed Packaging Inputs Under Section 54(3)(ii) Issue Whether an assessee supplying packaged tea at 5% is entitled to an Input Tax Credit (ITC) refund under the inverted duty structure on account of higher tax rates (12%/18%) paid… 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 »
Post-GST Input Cost Escalation Offsets Additional ITC Benefits, Resulting in Nil Profiteering for Developer Issue Whether a real estate developer contravenes Section 171 anti-profiteering provisions when additional Input Tax Credit (ITC) accrued post-GST transition is completely offset by genuine commercial input cost escalations. Facts Complaint: A homebuyer alleged that the respondent developer failed to pass… Read More »
Issuance of Electronic Gift Vouchers and Credit Notes Constitutes Valid Compliance Under Section 171 Anti-Profiteering Provisions Issue Whether issuing Electronic Gift Vouchers (EGVs) and credit notes to affected buyers constitutes a legally valid, unconditional, and effective mode of passing on the benefit of GST rate reductions under Section 171 of the CGST Act. Facts Trigger… 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 »
Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »
Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »