GSTAT Bengaluru
For assessee
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
2 rulings found
GSTAT Bengaluru
Where appellant, facing ITC mismatch between GSTR-3B and GSTR-2A, admitted oversight and paid tax with interest before SCN, but was issued SCN invoking Section 74 for suppression and penalized 100 percent, such invocation was unsustainable since no fraud, mis-statement or deliberate suppression was established and case fell under Section 73, rendering Section 74 action and penalty invalid
GSTAT Lucknow
Where assessee's ITC allocation between IGST, CGST and SGST showed head- wise mismatch but total eligible ITC in electronic credit ledger equaled claimed ITC, such mismatch did not constitute excess ITC and principal demand, interest and penalty could not be sustained in absence of actual excess availment, as clarified by CBIC and supported by Rule 88B