Demand and Equal Penalty under Section 74 Set Aside as ITC Purchases Were Genuine and 180-Day Non-Payment Was Duly Reversed Issue Whether an ITC demand and equal penalty under Section 74 can be sustained against a recipient based on a subsequent negative report on the supplier, without proving fraud, collusion, or lack of actual receipt… Read More »
SEZ Unit Is Eligible For Refund Of Unutilised ISD Credit Relatable To Its Exports Issue Whether an SEZ unit exporting goods without payment of tax is entitled to claim a refund of unutilised Input Tax Credit (ITC) distributed to it through an Input Service Distributor (ISD), or if such refund can only be claimed by… Read More »
Route Deviation and Uncorroborated Driver Statements Without Physical Unloading Cannot Justify Section 129 GST Interception Penalties Issue Whether detention of goods and imposition of penalty under Section 129(3) of the CGST/UPGST Act is legally sustainable based merely on route deviation and an uncorroborated driver statement alleging intended unloading, when the transit documents (invoice, e-way bill,… Read More »
Departmental appeal before GSTAT below twenty lakh monetary threshold is non-maintainable and dismissed Issue Whether a departmental appeal filed before the Goods and Services Tax Appellate Tribunal (GSTAT) under Section 112(3) challenging the setting aside of a penalty and fine totaling Rs. 2,54,730 is maintainable under Section 120 when it falls below the prescribed monetary… Read More »
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 »
Input tax credit is inadmissible if supplier fails to remit tax and recipient fails to prove physical movement. Issue Whether an assessee is entitled to Input Tax Credit (ITC) under Section 16(2)(c) when the supplier fails to actually remit the tax to the Government, despite the recipient having paid the supplier. Whether the burden of… Read More »
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 »
New Grounds Under Section 16(2) Cannot Sustain ITC Disallowance Absent Original SCN Foundation Issue Whether the Appellate Authority can introduce new grounds under Section 16(2)(b) or 16(2)(c) that were not part of the original Show Cause Notice (SCN) or Order-in-Original to sustain an Input Tax Credit (ITC) disallowance, and whether ITC for FY 2018-19 availed… Read More »
Assignment of GIDC Leasehold Rights Is Transfer of Benefits Out of Immovable Property, Not Taxable Under GST Issue Whether the assignment, transfer, or sale of leasehold rights in a GIDC industrial plot constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST. Facts Original Allotment & E-Auction: GIDC originally allotted an… Read More »
Assignment Of GIDC Leasehold Rights Is Benefit Arising From Immovable Property, Not Taxable Supply Under GST Issue Whether the assignment of leasehold rights in an industrial plot by a lessee to a third party constitutes a taxable supply under Section 7 of the CGST/GGST Act, 2017 attracting GST under SAC 99979. Facts Assignment of Rights:… Read More »