Reddy Veeranna Constructions (P.) Ltd v. Appeal I Commissioner

The ruling in brief

Where penalty was imposed for alleged fake invoicing without supply and all proceedings including show cause notice, order-in-original and appellate order arose prior to 01.10.2025, no pre-deposit was required for appeal before GSTAT as proviso mandating pre-deposit for penalty-only appeals came into effect prospectively from 01.10.2025 via Finance Act, 2025

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Where scrutiny of e-way bills and subsequent proceedings led to disputed liability for two invoices, and Commissioner (Appeals) granted relief for one invoice (GST-1399) and sustained demand for another (GST-125), with respondent not challenging relief on GST-1399 before Tribunal, only GST-125 remained in controversy, leaving relief on GST-1399 undisturbed and outside Tribunal’s purview. GST: Where assessee, accused of duplicate e-way bill generation and non-payment, specifically requested a personal hearing and submitted defence, adjudicating authority confirmed demand without granting post-reply hearing or giving reasoned decision, such order violated statutory mandate for opportunity of hearing and duty to record reasons, hence original adjudication was vitiated for non-compliance with legal requirements. GST: Where dispute survived for single invoice with two e-way bills for same vehicle, non-cancellation was admitted and no primary records or evidence were produced to prove asserted system glitch, appellate proceedings could not cure breach of statutory personal hearing at original stage, warranting limited remand for fresh determination after affording statutory hearing and considering primary evidence. GST: Where demand was confirmed on duplicate e-way bills against same invoice with unpaid tax alleged, and cancellation of the second e-way bill was raised in appeal, reference by appellate authority to statutory cancellation mechanism did not introduce a new ground, since existence and non-use of cancellation window was relevant to assess appellant's defence of unintentional duplication.…

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Reddy Veeranna Constructions (P.) Ltd v. Appeal I Commissioner

The ruling in brief

Provisions considered

Reddy Veeranna Constructions (P.) Ltd v. Appeal I Commissioner

The ruling in brief

Provisions considered

Read the full analysis

Read the full analysis

Case details

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Manoj Iron and Steel Traders v. Commissioner of State Tax

Katyani Exports v. Union of India

New Godara Trading Co. v. State of Rajasthan

Manoj Iron and Steel Traders v. Commissioner of State Tax