GSTAT Bengaluru
For assessee
Topic
Show-cause notices, adjudication orders, limitation and natural justice in demand proceedings.
2 rulings found
GSTAT Bengaluru
Where appellant, facing ITC mismatch between GSTR-3B and GSTR-2A, admitted oversight and paid tax with interest before SCN, but was issued SCN invoking Section 74 for suppression and penalized 100 percent, such invocation was unsustainable since no fraud, mis-statement or deliberate suppression was established and case fell under Section 73, rendering Section 74 action and penalty invalid
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