GSTAT Thiruvananthapuram
For assessee
GST Appellate Tribunal
Rulings of the GST Appellate Tribunal, Thiruvananthapuram, newest first.
2 rulings found
GSTAT Thiruvananthapuram
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
GSTAT Thiruvananthapuram
Where business of sole proprietor was discontinued after GSTIN cancellation and no notice or inquiry was made to legal representative regarding inherited estate as required under Section 93(1)(b), proceedings continued against deceased person were impermissible, with liability of legal heir limited to inherited estate, making OIA and underlying proceedings unsustainable and to be set aside. GST: Where assessee filed GSTR-3B returns for July-2017 to February-2018 on 31-7- 2018 and March-2018 on 16-6-2019, within the revised time period permitted by retrospective amendment to Section 16(5), disallowance of input tax credit on ground of limitation was unsustainable and assessee was entitled to claimed ITC with consequential relief