GSTAT Thiruvananthapuram
Santhome Latex Enterprises v. Commissioner of CGST
Where assessee faced SCN alleging ineligible ITC based on suppression for multiple years, but there was no proof of fraud, willful misstatement, or contumacious intent, and statutory reconciliations were properly disclosed, mere availment of self-assessed ineligible ITC did not amount to suppression, so demands under section 74 could not be sustained and appeal was allowed. GST: Where SCN under section 74(1) alleged suppression due to ineligible ITC but did not mention non-reply to audit queries or final audit report and Revenue for first time in appeal raised failure to furnish audit information, such new ground violated natural justice as it lacked specificity, proof of willful suppression, or statutory foundation, rendering appellate reversal unsustainable and assessee's appeals allowable