GSTAT Lucknow
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Lucknow, newest first.
3 rulings found
GSTAT Lucknow
Where appellant's demand for excess ITC due to GSTR-3B and GSTR-2A mismatch was confirmed ex parte despite appellant facing FIR, judicial custody, and fire incident affecting office, absence of proper opportunity before both adjudicating and appellate authorities warranted remand for fresh hearing in interest of natural justice GST: Where demand for ITC denial was raised solely on GSTR-2A mismatch without invoice-wise or category-wise verification, despite assessee providing reconciliation, RCM credits, and supplier/CA certificates, complete disallowance was unwarranted, and authorities were required to verify supporting evidence including RCM claims and certificates, necessitating reconsideration of ITC eligibility on merits GST: Where supplier issued invoices for renting of immovable property within State but discharged tax under IGST instead of CGST and SGST and appellant availed ITC under CGST and SGST with tax paid to Government, such ITC was correctly availed as supply was intra-State, with no revenue loss, and invoices remained eligible for ITC under CGST and SGST
GSTAT Lucknow
Where summary of proposed demand (DRC-01) was uploaded to appellant account without issuance of statutory show cause notice to correct taxable person, and summary was accompanied by SCN addressed to different taxpayer, failure to issue SCN and provide opportunity rendered demand proceedings void ab initio and entire assessment with tax, interest and penalty was set aside. GST: Where ITC of CGST and SGST was denied solely due to GSTR-2A and GSTR-3B mismatch without verifying possession of invoices, receipt of supplies or supplier tax payment as required by Section 16 and relevant Circular, and SCN was wrongly issued, such denial was unsustainable as non-reflection in GSTR-2A alone could not defeat ITC claim
GSTAT Lucknow
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