Tag Archives: LUCKNOW BENCH

Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism

By | October 16, 2026
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Road-Cutting Restoration Charges Paid To PWD For Laying Gas Pipelines Constitute Taxable Supplies Under Reverse Charge Mechanism Issue Whether road restoration charges paid by a gas distribution company to the Public Works Department (PWD) for obtaining road-cutting permission to lay pipelines constitute a taxable supply of service under reverse charge, and whether such payments are… Read More »

Demand Remanded as GSTR Mismatch Does Not Automatically Prove Short Payment Without Detailed Reconciliation

By | October 14, 2026
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Demand Remanded as GSTR Mismatch Does Not Automatically Prove Short Payment Without Detailed Reconciliation Issue Validity of Ex-Parte Demand on GSTR Mismatch: Whether a numerical discrepancy between GSTR-1 and GSTR-3B automatically proves short payment of tax to justify an ex-parte composite demand under Section 73 without detailed verification and reconciliation. Shifting of Grounds in Appeal:… Read More »

Penalty under Section 129 is unsustainable for expired e-way bill without proven intent to evade tax.

By | October 13, 2026
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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 »

Technical Mismatch in Consignee Address Without Intent to Evade Tax Cannot Justify Section 129 Penalty

By | October 12, 2026
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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 »

ITC Cannot Be Denied Solely on GSTR-2A Mismatch and CA Certificate Is Admissible Post-Dated

By | October 12, 2026
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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 »

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 »

Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied.

By | September 26, 2026
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Differential refund claims under inverted duty structure are maintainable if substantive statutory conditions are satisfied. Issue Whether a supplementary or differential refund claim under the inverted duty structure is maintainable for tax periods where an initial refund was granted, provided the substantive conditions under Section 54 of the CGST Act and the procedural framework under… Read More »

Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice

By | September 24, 2026
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Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Matter Remanded for Reconsideration as Ex-Parte Orders Violate Principles of Natural Justice Issue Whether the ex-parte orders demanding GST based on a GSTR-3B versus GSTR-2A mismatch violate principles of natural justice given the appellant’s personal distress, and whether an entire ITC mismatch can… Read More »

Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings

By | September 17, 2026
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Summary of Form DRC-01 Cannot Substitute Mandatory Show Cause Notice, Voiding Adjudication and ITC Reversal Proceedings Issue Whether issuing a summary of a Show Cause Notice in Form DRC-01 (accompanied by an SCN belonging to a different taxpayer) satisfies the statutory requirement of serving a mandatory Show Cause Notice under Section 73 of the CGST/UPGST… Read More »

Failure to Update Part-B of E-Way Bill for Transferred Goods Justifies Penalty Under Section 129

By | September 15, 2026
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Failure to Update Part-B of E-Way Bill for Transferred Goods Justifies Penalty Under Section 129 Issue Whether the transportation of goods in a vehicle different from the one specified in Part-B of the e-way bill, accompanied by a weight discrepancy and lack of proof for vehicle breakdown, constitutes an intention to evade tax justifying detention… Read More »