GSTAT Bengaluru
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Bengaluru, newest first.
Where an assessee made pre-SCN payment of tax and interest for excess ITC and irregular TRAN-1 credit found in audit and there was no evidence of fraud, willful misstatement or suppression with intent, penalty under fraud provisions was not sustainable as mere audit detection does not amount to suppression, and voluntary payment warranted immunity from penalty under general provisions