GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Kolkata, newest first.
2 rulings found
GSTAT Kolkata
Refund of accumulated ITC claimed on export of goods could not be denied merely on basis of absence of toll plaza movements where goods were supplied under Bill To Ship To model and E way Bills, bilty copies, shipping bills, EGM details, transporter's certificate and bank statements established transportation and export; toll plaza receipts were not mandatory documents
GSTAT Kolkata
Input tax credit in respect of MEIS duty scrips could not be excluded from aggregate value of exempt supplies for period prior to Notification No 14 of 2022 as amendment to Rule 43 excluding value of duty credit scrips was intended to operate prospectively and ITC being concessional in nature could not be claimed retrospectively as vested right GST: Where assessee had disclosed availment of ITC on outward supply of MEIS duty credit scrips in GSTR-3B and department was aware of such transactions, there was no concealment of facts or intention to evade tax, and therefore fraud, wilful misstatement or suppression could not be alleged merely because assessee claimed retrospective benefit of amendment to Rule 43, making invocation of section 74(1) unsustainable and requiring fresh determination of tax liability