GST Appellate Tribunal, Bengaluru15 September 2026

Conduent Business Services India LLP v. Commissioner of Central Tax Bengaluru East Gst Commissionerate

For assessee

The ruling in brief

Where an assessee made pre-SCN payment of tax and interest for excess ITC and irregular TRAN-1 credit found in audit and there was no evidence of fraud, willful misstatement or suppression with intent, penalty under fraud provisions was not sustainable as mere audit detection does not amount to suppression, and voluntary payment warranted immunity from penalty under general provisions

Provisions considered

Section 74, read with Section 73 of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

Related rulings

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Conduent Business Services India LLP v. Commissioner of Central Tax Bengaluru East Gst Commissionerate

The ruling in brief

Provisions considered

Conduent Business Services India LLP v. Commissioner of Central Tax Bengaluru East Gst Commissionerate

The ruling in brief

Provisions considered

Read the full analysis

Jitendra Kumar v. R.V. Brick Field

Global Infonetwork v. Superintendent of Central GST and Central Excise

Sunil Chauhan Prop of Shree Chem India v. Principal Commissioner of CGST, Delhi North

Read the full analysis