GST Appellate Tribunal, Lucknow14 September 2026

Tej Farm Services v. Prakash Yadav, Joint Commisioner

For revenue

APL NO. 10 (LCK) OF 2026

The ruling in brief

Where assessee claimed ITC in excess of amounts reflected in GSTR-2A for CGST and SGST but short-claimed IGST compared to GSTR-2A, IGST credit was rightfully permitted, however reversal of excess CGST and SGST was rightly sustained due to lack of supporting evidence, thus, appellate findings were to be upheld as no material rebutted these conclusions

Where ITC reversal was confirmed for CGST and SGST due to ITC mismatch in non-fraud proceedings, and first appellate authority reduced interest and penalty relying on record, appellant did not produce any new facts or evidence, thus levy and quantification of interest and penalty as directed in first appeal was to be sustained and appeal was to be dismissed

Provisions considered

Section 73, read with section 16 of Central Goods and Services Tax Act, 2017/Uttar Pradesh Goods and Services Tax Act, 2017; Section 50, read with section 73, of Central Goods and Services Tax Act, 2017/Uttar Pradesh 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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Where SCN and penalty proceedings were initiated against legal representative of deceased alleged to have fraudulently availed ITC and IGST refunds, in view of fact that section 93 permitted post-death determination of tax, interest and penalty liability accruing to extent of deceased's estate, investigation and recovery actions were jurisdictionally valid against legal heirs. GST: Where department, after assessee's death, proceeded against legal representative for tax penalty based on alleged fraudulent refunds by deceased, while provisions of section 93(1)(b) was challenged under Article 14 as arbitrary and denying defence, since liability was limited to estate of deceased, representative was not deemed to be a wrongdoer, particularly when effective hearing and appeal safeguards existed; thus, constitutional challenge to Section 93(1)(b) was untenable and was rejected. GST: Amount seized during search could not be retained indefinitely merely on alleged voluntary deposit; Department was required to establish lawful basis for retention/appropriation, furnish complete account of principal and FD interest, and release any amount lacking statutory basis with interest actually earned after reasoned adjudication

GSTAT Raipur24 Sept 2026

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Calcutta High Court24 Sept 2026

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Arup Datta v. State of West Bengal

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Related rulings

Delhi High Court25 Sept 2026

For revenue

Tej Farm Services v. Prakash Yadav, Joint Commisioner

The ruling in brief

Provisions considered

Tej Farm Services v. Prakash Yadav, Joint Commisioner

The ruling in brief

Provisions considered

Read the full analysis

Jaiwanti v. Union of India

Hindalco Industries Ltd. v. Commissioner State Tax Chhatisgarh

Arup Datta v. State of West Bengal

Read the full analysis