Tag Archives: GOODS AND SERVICE TAX APPELLATE TRIBUNAL

Concealment of high-value copper under low-value aluminium scrap with post-interception documents justifies Section 129 penalty.

By | October 7, 2026
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Concealment of high-value copper under low-value aluminium scrap with post-interception documents justifies Section 129 penalty. Issue Whether concealment of higher-value copper scrap under lower-value aluminium scrap accompanied by documents describing only aluminium scrap constitutes an intent to evade tax under Section 129. Whether generating a fresh tax invoice and E-way bill post-interception cures initial non-compliance… Read More »

Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold.

By | October 7, 2026
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Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Departmental GSTAT appeal dismissed as disputed penalty of ₹11.88 lakhs fell below monetary threshold. Issue Whether a departmental appeal filed by the Revenue before the GSTAT against an order setting aside a Section 129(3) penalty is maintainable when the disputed amount… Read More »

ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof

By | October 7, 2026
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ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof ITC Denial and Penalty Upheld as Taxpayer Failed to Discharge Statutory Burden of Proof Issue Whether denial of Input Tax Credit (ITC) for FY 2018-19 due to GSTR-2A/3B mismatch is sustainable when the taxpayer fails to produce necessary documentary proof and… Read More »

Mere E-Way Bill Expiry Due to Typographical Destination Error Without Tax Evasion Intention Cannot Attract Section 129 Penalty

By | October 6, 2026
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Mere E-Way Bill Expiry Due to Typographical Destination Error Without Tax Evasion Intention Cannot Attract Section 129 Penalty Issue Whether the detention of goods and imposition of penalty under Section 129 is sustainable solely due to the expiry of an e-way bill caused by a typographical error in the destination name, when the movement was… Read More »

Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills

By | October 6, 2026
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Denial of Personal Hearing Vitiates Assessment Order; Matter Remanded for Fresh Adjudication on Duplicate E-Way Bills Issue Whether an assessment order passed under Section 73 without granting a requested post-reply personal hearing violates Section 75(4) and whether appellate hearings cure this initial breach. Whether testing an assessee’s defence of technical glitch against the non-cancellation of… Read More »

Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies

By | October 6, 2026
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Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Retrospective Cancellation of Supplier’s GST Registration Cannot Deny Verified ITC Supported by Supplies Issue Whether Input Tax Credit (ITC) can be denied to a buyer solely due to the retrospective cancellation of the supplier’s GST registration, when the credit is supported by… Read More »

Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims

By | October 3, 2026
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Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Reversals of Input Tax Credit Pertaining to Earlier Periods Cannot Reduce Net ITC under Rule 89(4) for Current Refund Claims Issue Whether ITC reversals reported in Form GSTR-3B during a tax period, but pertaining to… Read More »

Section 73 Allows Recovery of Erroneously Refunded Unutilised ITC Without Prior Reversal of Refund Order and Triggers Mandatory Interest

By | October 3, 2026
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Section 73 Allows Recovery of Erroneously Refunded Unutilised ITC Without Prior Reversal of Refund Order and Triggers Mandatory Interest Issue Whether an excess refund of unutilised Input Tax Credit (ITC) granted under Section 54(3) can be recovered as an “erroneous refund” under Section 73 without first filing an appeal or revision against the sanction order,… Read More »

Interest income on extending loans is exempt under GST Entry 27, but exemption claims require documentary proof.

By | October 3, 2026
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Interest income on extending loans is exempt under GST Entry 27, but exemption claims require documentary proof. Issue Whether the disputed turnover of ~₹3.52 crores reported in GSTR-1/3B for FY 2017–18 qualifies for GST exemption under Entry 27 of Notification No. 12/2017-Central Tax (Rate) as interest on deposits, loans, or advances, and whether the assessee… Read More »

E-Way Bill Was Not Mandatory for Inter-State Transit in November 2017 Rendering Detention Unsustainable

By | October 2, 2026
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E-Way Bill Was Not Mandatory for Inter-State Transit in November 2017 Rendering Detention Unsustainable Issue Whether the detention of goods and imposition of tax and penalty under Section 129 are sustainable for non-generation of an e-way bill during inter-State transit on 24 November 2017. Facts Movement of Goods: A consignment of old used iron was… Read More »