Tag Archives: GOODS AND SERVICE TAX APPELLATE TRIBUNAL

Non-Speaking Appellate and Ex Parte Original GST Orders Quashed and Remanded for Fresh Determination

By | October 2, 2026
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Non-Speaking Appellate and Ex Parte Original GST Orders Quashed and Remanded for Fresh Determination Issue Whether non-speaking, conclusory appellate orders that fail to address the grounds of appeal or relied-upon precedents, combined with ex parte original orders passed without providing relied-upon documents, violate natural justice and warrant remand for fresh determination. Facts Search & Seizure:… Read More »

Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST

By | October 1, 2026
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Mere Route Deviation Without Proof Of Tax Evasion Intent Does Not Justify Detention Or Penalty Under GST Issue Whether the detention of goods and vehicle and imposition of penalty under Section 129 is legally sustainable based solely on a route deviation, when valid e-way bills and tax invoices are present and no intent to evade… Read More »

Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification.

By | October 1, 2026
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Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Pure legal questions regarding GST exemption on loan recoveries can be raised at any stage, and unconsidered bank records warrant remanding for fresh verification. Issue Whether GST demand on housing loan… Read More »

Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129

By | September 30, 2026
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Expired E-Way Bill and Unupdated Trans-shipment Vehicle Justify Goods Detention and Penalty Under Section 129 Issue Whether the interception of a vehicle carrying goods with an expired E-way bill and unupdated Part-B details following trans-shipment, alongside an unexplained route deviation, justifies detention and penalty under Section 129 of the CGST/UPGST Act. Facts Interception of Consignment:… Read More »

Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees

By | September 30, 2026
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Appellate Tribunal Exercises Statutory Discretion to Refuse Admission for Appeals Where Monetary Value Does Not Exceed Fifty Thousand Rupees Issue Whether the Appellate Tribunal should exercise its statutory discretion under Section 112 to refuse admission of an appeal filed by an individual where the total penalty determined does not exceed ₹50,000. Facts Impugned Order: The… Read More »

First Appellate Authority Cannot Condone Appellate Delay Beyond Statutory Outer Limit Under Section 107

By | September 30, 2026
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First Appellate Authority Cannot Condone Appellate Delay Beyond Statutory Outer Limit Under Section 107 Issue Whether the First Appellate Authority has jurisdiction under Section 107 of the CGST/TGST Act to condone a delay in filing an appeal beyond the statutory outer limit, and whether a departmental appeal challenging such ultra vires condonation becomes infructuous if… Read More »

Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund

By | September 30, 2026
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Zero-Rated Turnover Includes Invoices Issued During Relevant Period Irrespective of Subsequent Export Date for Refund Issue Whether zero-rated turnover for claiming refund of unutilized Input Tax Credit under Rule 89(4) is determined based on the date of invoice issuance during the relevant period or the actual date of export, and whether minor allegations of ineligible… Read More »

First Appellate Authority Lacks Power to Condonate Delay Beyond Section 107 Limits, Departmental Appeals Infructuous Post-Implementation

By | September 28, 2026
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First Appellate Authority Lacks Power to Condonate Delay Beyond Section 107 Limits, Departmental Appeals Infructuous Post-Implementation Issue Whether the First Appellate Authority has the statutory jurisdiction under Section 107 to condone a delay in filing an appeal beyond the prescribed 3-month period plus the 1-month condonable limit by relying on High Court decisions. Whether a… Read More »

Departmental Appeals Against Registration Restoration Are Infructuous After Department Implements Restoration and Accepts Tax Compliance

By | September 28, 2026
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Departmental Appeals Against Registration Restoration Are Infructuous After Department Implements Restoration and Accepts Tax Compliance Issue Whether a departmental appeal under Section 112 challenging a First Appellate Authority order that restored GST registrations remains maintainable when the Department has already implemented the restoration order, verified tax compliance, and allowed the taxpayers to resume regular business… Read More »

Reversals Pertaining To Prior Periods Cannot Reduce Net ITC For Export Refund Computation

By | September 28, 2026
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Reversals Pertaining To Prior Periods Cannot Reduce Net ITC For Export Refund Computation Issue Whether an ITC reversal pertaining to prior tax periods can be deducted to reduce “Net ITC” under Rule 89(4)(B) while computing refund for zero-rated exports made under LUT for the relevant period. Facts Business Operations & Accumulation: The respondent, a manufacturer-exporter… Read More »