Tag Archives: LUCKNOW

First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld

By | September 18, 2026
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First Appellate Order Allowing IGST Credit While Sustaining Reversal, Interest, and Penalty for CGST/SGST Upheld Issue Whether the First Appellate Authority was justified in allowing IGST credit short-claimed in GSTR-3B vis-a-vis GSTR-2A while upholding the reversal of unsubstantiated CGST and SGST input tax credit (ITC). Whether the levy of consequential interest and penalty under non-fraud… Read More »

Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129.

By | September 4, 2026
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Presumption of e-Way Bill reuse without concrete proof of prior delivery cannot sustain detention under Section 129. Issue Whether detention of goods and imposition of penalty under Section 129 based on a presumption of e-Way Bill and invoice reuse is legally sustainable in the absence of concrete proof establishing a prior completed journey or delivery.… Read More »

Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129

By | September 4, 2026
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Allegation of e-way bill reuse without concrete proof cannot justify detention and penalty under Section 129 Issue Whether detention of goods and imposition of penalty under Section 129 for alleged reuse of e-way bills and invoices can be sustained based on mere suspicion without cogent proof of a completed prior journey. Facts Movement of Goods:… Read More »