GSTR-2A Mismatch and Banking Expenses Do Not Invalidate Genuine Input Tax Credit Claims Issue Whether a GSTR-2A versus GSTR-3B mismatch justifies the reversal of Input Tax Credit (ITC) when the differential amount represents valid deferred ITC for FY 2017-18 claimed in FY 2019-20 with proven supply genuineness. Whether Input Tax Credit claimed on banking services… Read More »
Ex Parte Demand Orders Remanded as Blind Portal Matching Ignored ITC Reversals and Statutory Formulas Issue Whether ex parte adjudication orders confirming demands based purely on portal discrepancies (GSTR-3B vs GSTR-2A, GSTR-9 vs GSTR-9C) and common credit reversals are sustainable without verifying actual books, net ITC reversals, and statutory turnover ratios. Facts Business Background: The… Read More »
Condition Imposing Cash Deposit and Unnotified ITC Reversal in Registration Appeal Is Void Issue Whether an First Appellate Authority (FAA) deciding a registration cancellation appeal can travel beyond the scope of the Show Cause Notice (SCN) to direct a cash deposit and order Input Tax Credit (ITC) reversal without issuing a formal SCN or affording… Read More »
Duplicate E-Way Bills Generated Against Same Invoices Evidence Unreported Supplies and Attract Tax Liability Issue Whether the generation of fresh, independent e-way bills with new validity cycles against the same invoices—without proving continuous transit or providing bridge evidence—constitutes additional unreported outward supplies attracting IGST, interest under Section 50(1), and penalty under Section 73(9). Facts Period… Read More »
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 »
Assignment of GIDC Leasehold Rights Non-Taxable Under GST and Suppression Penalties Disallowed Issue Whether (1) the assignment or transfer of leasehold rights in a GIDC industrial plot constitutes a taxable supply of services under GST, and (2) invocation of Section 74 alongside penalties under Section 74 and Section 122 is sustainable when the taxpayer initially… Read More »
DGAP’s Purchase-Value and Per-Square-Foot Methodology for Determining Additional Anti-Profiteering ITC Benefit Is Sustainable Issue Whether the DGAP’s anti-profiteering computation methodology—comparing pre-GST and post-GST credit and purchase values to arrive at a 1.70% additional ITC benefit and allocating it on a per-square-foot basis—is legally and factually sustainable under Section 171 of the CGST Act. Whether pre-GST… Read More »
Mens Rea is Not Required to Impose Section 129 Penalties for Transporting Goods with Expired E-Way Bills Issue Whether proof of mens rea (intention to evade tax) is a mandatory precondition for imposing a penalty under Section 129 of the CGST/CGST Act for transporting goods with expired e-way bills. Whether the detention of goods and… Read More »
Bona fide delay in filing GST appeal condoned considering medical grounds and pre-deposit stay Issue Whether a delay of 47 days in filing an appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) should be condoned when supported by bona fide reasons such as medical ill health and portal communication lapses. Whether a separate… Read More »
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 »