GSTAT Bengaluru
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Bengaluru, newest first.
1 ruling 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