GSTAT accepted the DGAP report: the ITC-to-purchase-value ratio fell from 6.55% pre-GST to 5.77% post-GST, so no additional ITC benefit accrued. No contravention of Section 171 was found.
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A supplier’s later non-existence cannot alone sustain a Section 74 ITC demand. GSTAT Lucknow Bench required cogent rebuttal of the recipient’s contemporaneous records and found no proof of fraud, wilful misstatement or suppression with intent to evade tax. Orders set aside.
Orissa High Court: A State may modify industrial incentives prospectively, but retrospective exclusion from net SGST reimbursement required sufficient justification. The Court set aside the exclusion as applied to petitioners under IPR 2015 and
GSTAT: Actual pre-GST credit and post-GST ITC, measured against corresponding purchase values, can support a project-specific S.171 computation. A post-GST Commencement Certificate alone does not make pre-GST project records irrelevant.
Patna HC: A Section 74(1) GST notice issued after audit was not jurisdictionally defective where the notice itself disclosed alleged non/short payment, late-fee and related defaults detected in audit. Bona fide short payment cannot automatically attract Section 74; facts control.
GSTAT Lucknow Bench: Pre-amendment Entry 52B ground clearance must be assessed in the vehicle’s unladen state; “laden condition” cannot be read into the notification. Differential Compensation Cess demand of Rs. 25,66,695 restored.
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GSTAT: Wilful retention need not be proved under Section 171(1); the inquiry is whether GST rate-reduction benefit was passed on through commensurate price reduction. It sustained DGAP’s Rs. 3.68 crore determination, but imposed no Section 171(3A) penalty for the pre-2020 period.
Andhra Pradesh HC: Service-tax assessment was unsustainable insofar as it taxed a university’s affiliation, recognition, inspection and allied receipts under the Finance Act, 1994. The writ petition was allowed.
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Cancelled flat booking: GSTAT held the buyer’s GST refund claim was within Section 54 limitation after applying the exclusion under Notification No. 13/2022-Central Tax. It directed refund of Rs. 4,32,225 with applicable interest.
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GSTAT Thane Bench: Rule 92(3) makes RFD-08 notice and hearing mandatory before GST refund rejection. An appellate hearing cannot cure their absence. Orders rejecting refunds in 39 appeals were set aside and remanded; ITC-mismatch merits remain open.
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GSTAT Thane Bench: A Section 107 GST appeal cannot be dismissed for non-prosecution without a merits-based, reasoned decision. Cryptic ITC notices and non-speaking orders warranted open remand; ITC eligibility remains undecided.
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Gujarat HC: Section 142(8)(a) of the CGST Act cannot apply absent instituted assessment or adjudication proceedings. Service tax paid after a DGGI information request was voluntary; refund claim was remanded for processing under Section 142(3).
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Section 107 CGST limitation for departmental appeals runs from issuance of the adjudicating order in intra-departmental cases, Karnataka HC ruled. Audit objections, internal delay and possible Section 73 recovery cannot extend it; condonation beyond one month is unavailable.