Tag Archives: India Kawasaki Motors (P.) Ltd.

Tribunal Remands GST Refund Mismatch Issue for Fresh Assessment and Deletes Trade Payable Addition

By | September 7, 2026

Tribunal Remands GST Refund Mismatch Issue for Fresh Assessment and Deletes Trade Payable Addition Issue Whether additional evidence regarding GST refund mismatch justifies remanding the Section 143(1) loss adjustment for de novo adjudication, and whether trade payable additions under Section 68 can survive when reconciliations are provided without contrary evidence from Revenue. Facts Return &… Read More »