GSTAT Bengaluru
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.
3 rulings found
GSTAT Bengaluru
Where assessee claimed ITC on 2017-18 invoices in 2018-19 which matched legal timeline, and denial was based only on GSTR-2A non-reflection without verifying supplier payment or invoices, such denial was unsustainable because GSTR-2A was merely facilitative and demand could not be sustained without proper invoice-wise verification as per statutory circular GST: Where assessee was proceeded for excess ITC due to GSTR-3B versus GSTR- 2A mismatch and Order-in-Original was passed without granting personal hearing as required when adverse decision was contemplated, absence of such hearing itself vitiated order, rendering it unsustainable in law and necessitating its setting aside GST: Where assessee faced demand for excess ITC based on GSTR-3B and GSTR- 2A mismatch, and proceedings were initiated directly based on audit reference with proper demand notices but without scrutiny notice in ASMT-10, absence of ASMT-10 notice did not invalidate proceedings as demand initiation was independent of return scrutiny, thus, issue was answered against assessee
Karnataka High Court
Where petitioner, after transitioning valid CENVAT credit into Electronic Credit Ledger, discharged appeal pre-deposit by debiting this credit, such payment constituted valid compliance as there was no statutory mandate restricting mode to cash, and CBIC administrative instruction could not override statutory provisions or vested credit rights, thus Tribunal’s rejection of such pre-deposit ground was unsustainable and same was to be quashed
Calcutta High Court
Statutory amendment to Section 16(5) retrospectively extended time;returns filed for 2018-19 before 30 November 2021 was valid and taxpayer could not be denied ITC on ground of delayed return filing GST: Where alleged short payment based on GSTR-1/GSTR-3B mismatch is claimed to have been discharged through DRC-03 and issue requires factual verification, demand cannot be sustained without such verification and matter is liable to be remanded to proper officer for fresh consideration. GST: Where denial of ITC on account of GSTR-2A/GSTR-9 mismatch involves disputed facts, including supplier's insolvency and alleged non-filing of returns, matter requires fresh examination by proper officer and cannot be decided without proper factual verification. GST: Where principal demand is set aside, consequential enhanced penalty cannot survive and issue of penalty is liable to be remanded for fresh adjudication in accordance with surviving tax demand