GST Appellate Tribunal

GST Appellate Tribunal, Bengaluru

Rulings of the GST Appellate Tribunal, Bengaluru, newest first.

1 ruling found

GSTAT Bengaluru15 Sept 2026
For assessee
v. Sandeep Banga, Commissioner, Bengaluru Zone
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

v. Sandeep Banga, Commissioner, Bengaluru Zone