GST Appellate Tribunal, Bengaluru

Rodman Technologies (P.) Ltd. v. Commissioner of Karnataka State GST, Bengaluru

Where excess ITC was availed for first time in December 2020 and demand under section 73 arose from such availment, assessee could not claim waiver of interest and penalty under section 128A merely by contending that disputed ITC pertained to earlier period 2018-19, as demand was outside temporal scope of section 128A