Tag Archives: GOODS AND SERVICE TAX APPELLATE TRIBUNAL

Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent

By | October 27, 2026
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Consolidated SCN Covering Multiple Years Is Valid But Extended Limitation Requires Specific Proof Of Intent Issue Whether issuing a single consolidated Show Cause Notice (SCN) and Order-in-Original (OIO) covering multiple financial years for tax demands under Section 74 is legally valid. Whether the invocation of the extended period of limitation and imposition of equal penalty… Read More »

Actual Physical Receipt Verification Required To Establish Input Tax Credit Remanding Disputed Supplier Case

By | October 27, 2026
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Actual Physical Receipt Verification Required To Establish Input Tax Credit Remanding Disputed Supplier Case Issue Whether active GST registration, filing of returns, and bank payments are sufficient by themselves to claim Input Tax Credit (ITC) without proving actual physical receipt/movement of goods. Whether the burden of proof under Section 155 of the CGST/UPGST Act, 2017… Read More »

Absence Of Dependable Transit Proof And Undeclared Goods Justifies Detention And Penalty Under GST

By | October 27, 2026
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Absence Of Dependable Transit Proof And Undeclared Goods Justifies Detention And Penalty Under GST Issue Whether the transporter/appellant is entitled to claim the benefit of inter-State transit passage under Sections 7 and 10 of the Integrated Goods and Services Tax (IGST) Act, 2017 when transporting undeclared goods intercepted within a state without reliable identity or… Read More »

Sub-Contracted Marketing Services Constitute Export While Appellate Remand Power Remains Restricted Under GST

By | October 27, 2026
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Sub-Contracted Marketing Services Constitute Export While Appellate Remand Power Remains Restricted Under GST Issue Whether marketing and business support services supplied by a wholly owned Indian subsidiary to its foreign parent entity under a principal-to-principal Master Services Agreement constitute an “intermediary service” or qualify as an “export of services” under the Integrated Goods and Services… 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 »

Dismissal of GST Appeal for Default Is Impermissible and Order Must Be Decided on Merits by Speaking Order

By | October 26, 2026
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Dismissal of GST Appeal for Default Is Impermissible and Order Must Be Decided on Merits by Speaking Order Issue Whether the First Appellate Authority can dismiss a GST appeal for non-appearance/default using a cryptic, non-speaking order, or if Section 107 requires the authority to decide the appeal on merits through a reasoned speaking order after… Read More »

Detention and Penalty Under Section 129 Validated for Undeclared Goods Found Without Contemporaneous Documents in Transit

By | October 26, 2026
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Detention and Penalty Under Section 129 Validated for Undeclared Goods Found Without Contemporaneous Documents in Transit Issue Whether detention of goods and imposition of penalty under Section 129 of the CGST/UPGST Act is sustainable when substantial quantities of goods are found without invoices or e-way bills at interception, and subsequent attempts to produce additional documents… Read More »

Interest under Section 50 requires month-wise net cash computation, while penalty under Section 73 is unsustainable if tax is voluntarily paid before SCN

By | October 26, 2026
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Interest under Section 50 requires month-wise net cash computation, while penalty under Section 73 is unsustainable if tax is voluntarily paid before SCN Issue Whether interest under Section 50 for omitted sales paid voluntarily via DRC-03 prior to SCN requires month-wise recomputation based on net cash liability rather than gross demand? Whether penalty under Section… Read More »

Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible

By | October 26, 2026
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Airline Entitled to GST Refund on Cancelled Tickets via RFD-01 When Adjustment via GSTR-3B Is Impossible Issue Whether an airline company is entitled to a direct GST refund under “Excess Payment of Tax” (FORM GST RFD-01) for GST returned to B2C passengers on tickets cancelled due to COVID-19, where credit notes could not be adjusted… Read More »