GSTAT Thiruvananthapuram
For assessee
Case-law directory
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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 Thiruvananthapuram
Where assessee faced SCN alleging ineligible ITC based on suppression for multiple years, but there was no proof of fraud, willful misstatement, or contumacious intent, and statutory reconciliations were properly disclosed, mere availment of self-assessed ineligible ITC did not amount to suppression, so demands under section 74 could not be sustained and appeal was allowed. GST: Where SCN under section 74(1) alleged suppression due to ineligible ITC but did not mention non-reply to audit queries or final audit report and Revenue for first time in appeal raised failure to furnish audit information, such new ground violated natural justice as it lacked specificity, proof of willful suppression, or statutory foundation, rendering appellate reversal unsustainable and assessee's appeals allowable
Kerala High Court
Where petitioner claimed ITC for March 2020 and furnished return on 04.01.2021, denial of ITC solely on ground of not filing return before cut-off under section 64 was unsustainable as return was within statutory period under section 16(5) and section 65, thus order declining ITC was to be quashed and reconsideration directed if petitioner otherwise eligible