Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax. Issue Whether the mere expiry of an e-way bill during transit, in the absence of independent evidence or intention to evade tax (mens rea), is sufficient to sustain a penalty under Section 129. Facts Nature of Business: The appellant… Read More »
Section 129 penalty quashed for return transit paperwork omission without revenue loss, replaced with Section 125 nominal penalty. Issue Whether the invocation of Section 129 penalty is justified for return transit of goods to a bonded warehouse without a fresh e-way bill or delivery challan, where full duties/taxes were paid and entry was refused at… Read More »
Departmental GSTAT appeal involving tax below statutory threshold of ₹20 lakhs is non-maintainable and dismissed Issue Whether a departmental appeal filed by the Revenue before the GST Appellate Tribunal (GSTAT) under Section 112 is maintainable when the disputed tax amount is below the ₹20,00,000 monetary limit prescribed under Section 120 and no statutory exceptions are… Read More »
Department allowed to withdraw GSTAT appeal under Rule 113A as tax demand was below CBIC threshold Issue Whether the Revenue Department can be permitted to withdraw its appeal before the Goods and Services Tax Appellate Tribunal (GSTAT) when the monetary value of the dispute falls below the threshold limit prescribed by CBIC Circular No. 207/1/2024-GST.… Read More »
Technical Mismatch in Consignee Address Without Intent to Evade Tax Cannot Justify Section 129 Penalty Issue Whether a penalty under Section 129 can be imposed for transit detention of goods solely on account of a technical address mismatch in the consignee’s address when accompanied by valid invoices and e-way bills without any physical discrepancy or… Read More »
Bona Fide Address Error in Valid Transport Documents Cannot Justify Transit Penalty Under Section 129 Issue Whether a penalty under Section 129 can be imposed for transit detention solely due to a minor address discrepancy in invoices and e-way bills when physical goods fully match the documents and no intention to evade tax exists. Facts… Read More »
Departmental Appeal Below Prescribed Monetary Limit Dismissible at Threshold Without Examining Merits Issue Whether a departmental appeal filed by the Revenue before the Appellate Tribunal against an order setting aside a penalty is maintainable when the disputed amount is below the statutory monetary limit prescribed under Section 120 and no recognized exceptions are established. Facts… Read More »
Interest on Delayed GST Returns Runs Until Electronic Cash Ledger Debit Because Deposits Alone Do Not Discharge Tax Liability Issue Whether interest for delayed filing of GSTR-3B returns under Section 50 is payable until the actual debit from the Electronic Cash Ledger (ECL), and whether the proviso to Rule 88B(1)—excluding ECL balances from interest calculation—applies… Read More »
ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated Issue Whether Input Tax Credit (ITC) can be denied solely on account of a numeric mismatch between GSTR-3B and GSTR-2A/2B without examining underlying transaction evidence and applying CBIC Circular No. 183/15/2022-GST. Whether a CA/CMA certificate issued after the appeal date is… Read More »
Post-Interception E-Way Bill Generation Fails to Cure Initial Non-Compliance, Validating Penalty for Evading Goods Transport Issue Whether a penalty under Section 129(3) for transit without mandatory e-way bill and invoice can be sustained when the taxpayer generates the e-way bill post-interception and alleges no intention to evade tax. Facts Transportation & Interception: The appellant, a… Read More »