Quashing Demand Based on Defective Mismatch SCN and Remanding Case Due to Natural Justice Violations Issue Whether an adjudication order and appellate order confirming ITC disallowance can be sustained when the Show Cause Notice (SCN) lacked full particulars, mismatch charts were not provided to the assessee, and adequate personal hearing was denied. Facts Disallowance of… Read More »
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 »
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 »
No fresh pre-deposit required for Tribunal appeal if first appeal deposit covers surviving demand. Issue Whether an assessee is required to make a fresh pre-deposit under Section 112 for filing an appeal before the GST Appellate Tribunal when the pre-deposit already paid during the first appeal under Section 107 exceeds the statutory percentage required for… Read More »
GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. GSTAT grants interim stay on recovery as full tax payment and pending appeal show irreparable prejudice. Issue Whether an interim stay on recovery and operation of an appellate order should be granted under Section 113 read with Rule 29… Read More »
No Contravention Holds as Developer Passed Recomputed Additional ITC Benefits to Buyers Exceeding Profiteered Amount Issue Whether the developer contravened Section 171 of the CGST/DGST Act, 2017, after DGAP re-computed the additional Input Tax Credit (ITC) benefit following directions from the Appellate Tribunal (GSTAT). Facts A homebuyer of a Tower-1 unit filed a complaint alleging… Read More »