GSTAT Bengaluru
For assessee
Topic
Eligibility, time limits, blocked credits, mismatches and the electronic credit ledger.
1 ruling found
GSTAT Bengaluru
Where assessee claimed ITC on 2017-18 invoices in 2018-19 which matched legal timeline, and denial was based only on GSTR-2A non-reflection without verifying supplier payment or invoices, such denial was unsustainable because GSTR-2A was merely facilitative and demand could not be sustained without proper invoice-wise verification as per statutory circular GST: Where assessee was proceeded for excess ITC due to GSTR-3B versus GSTR- 2A mismatch and Order-in-Original was passed without granting personal hearing as required when adverse decision was contemplated, absence of such hearing itself vitiated order, rendering it unsustainable in law and necessitating its setting aside GST: Where assessee faced demand for excess ITC based on GSTR-3B and GSTR- 2A mismatch, and proceedings were initiated directly based on audit reference with proper demand notices but without scrutiny notice in ASMT-10, absence of ASMT-10 notice did not invalidate proceedings as demand initiation was independent of return scrutiny, thus, issue was answered against assessee