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.
3 rulings found
GSTAT Bengaluru
Where final ITC demand under section 73 was confirmed under CGST and SGST heads on basis of a separate working treating ITC of 2018-19 as claimed in 2019-20, without explaining abandonment of primary IGST reconciliation or basis of computation, such demand was held unsustainable as adjudicating authority had failed to establish computation from books and records GST: Where ITC was denied merely on account of mismatch between GSTR-3B and GSTR-2A, authorities having failed to conduct any enquiry into concerned suppliers or their tax payments and having not properly examined appellant’s reconciliation, such mismatch could justify verification but could not by itself be treated as conclusive proof of wrongful availment of ITC GST: Where demand under section 73 was confirmed under CGST and SGST despite appellant’s reply and reconciliation being confined to IGST, and authorities failed to consider reconciliation or resolve inconsistency between two computations, demand was held unsustainable as appellant had not been given proper opportunity to contest CGST and SGST liability GST: Where for Financial Year 2019-20 mismatch between GSTR-3B and GSTR-2A was alleged and demand was confirmed by adjudicating authority as well as first appellate authority, authorities having failed to establish breach of section 16(2)(c) and section 16(2)(aa) being inapplicable for the relevant period, impugned adjudication and appellate orders were to be set aside and matter was to be remanded for fresh adjudication strictly confined to show-cause notice GST: Where ITC dispute for Financial Year 2019-20 was decided against appellant for non-production of supplier certificates prescribed under CBI…
Andhra Pradesh High Court
Where petitioner, a registered firm, was served with a composite adjudication order for multiple tax periods, since revenue did not dispute factual or legal infirmity, a single composite order for multiple periods was held unsustainable and required to be set aside, leaving authority free to issue separate orders for each period after following due process
Rajasthan High Court
Where petitioner, a sole proprietorship trading in oil, faced recovery of GST without any notice in Form GST ASMT-10 and learned of proceedings only after recovery, absence of mandatory notice and opportunity to explain discrepancies rendered adjudication and recovery actions invalid, leading to quashing of demands with liberty for fresh proceedings as per law