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Decoding Indian Tax Laws |

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#GST #GSTRefund #InputTaxCredit

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GSTAT Lucknow Bench: A provisional ITC reversal in GSTR-3B Table 4(B)(2) is not, by itself, self-assessed GST liability. Pending investigation or a later separate demand cannot retrospectively sustain refund rejection; Section 54 conditions still require verification.

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GSTAT Lucknow Bench: GST demands cannot rest on portal-based mismatches without net ITC verification, primary-record reconciliation and proper Rule 42/43 credit segregation. Orders set aside; matter remanded for de novo adjudication.

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GSTAT Lucknow Bench: Delayed bookkeeping backed by a prior invoice, book entries and GST returns is distinct from an unaccounted transaction for Section 130 confiscation. Revenue’s appeal was dismissed; deletion of Rs. 1.89 lakh demand was upheld.

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Demand, interest and penalty set aside.

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CESTAT: Concessional-duty benefit could not be denied where imported electric-bus components were used for the specified manufacture. Sister-concern job work was treated as a procedural lapse; substantial compliance with IGCR and the exemption condition was established.

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ITAT Surat: u/s 50B, a purchaser’s advance forming part of slump-sale consideration cannot also be treated as a liability reducing net worth. CIT(A)’s order set aside; Rs. 50 lakh addition deleted.

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TaxcodeIN Today | Daily GST Updates | 26 October 2026

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TaxcodeIN
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#CustomsLaw #CESTAT #IndirectTax

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CESTAT upheld complete-vehicle classification of an e-bike CKD kit under Rule 2(a), despite absent battery pack and charger. But exemption under Sl. No. 531A(1) failed because the kit did not contain all necessary components. Demand, confiscation and penalty upheld.

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ITAT Varanasi: Rule 8D disallowance under Section 14A can consider only investments that actually yielded exempt income during the relevant year. It deleted the Rs. 2,14,98,928 addition beyond the assessee’s suo motu disallowance.

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Rule 96(3) of the CGST Rules places IGST refund processing for exported goods with the Customs system or proper Customs officer, the Madras High Court ruled. Customs could not decline a manual shipping-bill claim by referring it to GST authorities.

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ITC merits remain undecided.

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#GST #GSTAT #NaturalJustice

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GSTAT Prayagraj Bench: both Members found the appellate order deficient under Section 107(12) for lacking points, decisions and reasons. But they differed on whether orders issued after hearing dates required a fresh communicated date. Larger-Bench reference follows;

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AAR-West Bengal: For imported services from a foreign related entity, the recipient’s self-invoice value may be deemed open market value under Rule 28(1), but only where full ITC is available. IGST remained payable under reverse charge.

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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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#GST #AntiProfiteering #InputTaxCredit

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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.

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recognised deemed provisional-status approval.

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#GST #TaxLaw #IndustrialPolicy

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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