GST Appellate Tribunal, Lucknow

Tej Farm Services v. Prakash Yadav, Joint Commisioner

Where assessee claimed ITC in excess of amounts reflected in GSTR-2A for CGST and SGST but short-claimed IGST compared to GSTR-2A, IGST credit was rightfully permitted, however reversal of excess CGST and SGST was rightly sustained due to lack of supporting evidence, thus, appellate findings were to be upheld as no material rebutted these conclusions GST: Where ITC reversal was confirmed for CGST and SGST due to ITC mismatch in non-fraud proceedings, and first appellate authority reduced interest and penalty relying on record, appellant did not produce any new facts or evidence, thus levy and quantification of interest and penalty as directed in first appeal was to be sustained and appeal was to be dismissed