Tag Archives: GOODS AND SERVICE TAX APPELLATE TRIBUNAL

Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT.

By | September 22, 2026
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Due to a split opinion between Judicial and Technical Members on e-way bill vehicle mismatch, the matter is referred to the Vice President of GSTAT. Issue Whether entering an entirely different vehicle number in Part-B of an e-way bill constitutes a fatal statutory breach attracting penalty under Section 129(3), or if the presence of genuine… 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 »

Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN

By | September 22, 2026
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Section 74 Invocation and 100% Penalty Unsustainable for Mere ITC Mismatch Paid Pre-SCN GSTR-2A vs GSTR-3B ITC Mismatch. Source: Taxscan / Dealing with GSTR-2A vs GSTR-3B Mismatch and other ITC Hurdles … GST Penalty Structure under Sections 73 and 74. Source: Chartered Accountants / Guide on GST Penalties under Sections 73, 74 & 74A |… Read More »

Penalty and Tax Under Section 129 Sustained as E-Way Bill Generation Post-Interception Proves Intent to Evade

By | September 21, 2026
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Penalty and Tax Under Section 129 Sustained as E-Way Bill Generation Post-Interception Proves Intent to Evade Issue Whether tax and penalty under Section 129 can be sustained for non-production of an e-way bill during transit when a new e-way bill for a different delivery destination is generated post-interception, and whether post-detention regularization cures the statutory… Read More »

Penalty Under Section 74 Not Invokable Automatically via Audit Detection Without Intent or Suppression

By | September 19, 2026
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Penalty Under Section 74 Not Invokable Automatically via Audit Detection Without Intent or Suppression Issue Whether a penalty under Section 74 for fraud, willful misstatement, or suppression of facts can be invoked automatically based on audit observations when tax and interest are paid pre-SCN without deliberate intent to evade tax. Facts Audit Detection: During an… Read More »

Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid

By | September 19, 2026
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Limitation Period for Cess Refund Runs from Correct Remittance Date in KFC-A, Making Refund Valid Issue Whether the two-year limitation period for claiming a refund of Kerala Flood Cess wrongly paid via Form GSTR-3B commences from the initial wrong payment date or from the date of correct remittance through Form KFC-A. Facts The petitioner, registered… Read More »

GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business

By | September 18, 2026
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GSTAT Grants Exemption From Ordinary Registry Scrutiny for Urgent Hearing to Restore Paralysed Business Issue Whether an appellant whose business and livelihood have been completely stalled due to GST registration cancellation can be exempted from awaiting ordinary registry scrutiny under Rule 24 of the GSTAT (Procedure) Rules, 2025 and granted an urgent listing before the… Read More »

First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld

By | September 18, 2026
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First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld Issue Whether the First Appellate Authority was justified in allowing IGST credit short-claimed in GSTR-3B vis-a-vis GSTR-2A while upholding the reversal of unsubstantiated CGST and SGST input tax credit (ITC). Whether the levy of consequential interest and penalty under non-fraud… Read More »

Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings

By | September 17, 2026
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Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings Issue Whether issuing a summary of a Show Cause Notice in Form DRC-01 (accompanied by an SCN belonging to a different taxpayer) satisfies the statutory requirement of serving a mandatory Show Cause Notice under Section 73 of the CGST/UPGST… Read More »