Incorrect GSTIN In Delivery Challan Alone Cannot Attract Penalty: GSTAT Thiruvananthapuram

The Thiruvananthapuram Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that an incorrect GSTIN mentioned in a delivery challan due to a genuine clerical error cannot, by itself, justify a penalty when no evidence establishes a connection between the taxpayer, supplier or transporter and the GSTIN holder. A Bench comprising Vice-President Subramanya Rayaprol and Technical Member Ramamoorthi Sriram allowed the appeal filed by Kurian Abraham Pvt. Ltd. and set...

GSTAT Rajkot Dismisses 8 Revenue Appeals, Upholds ITC Refund Relief To Reliance Industries

The GST Appellate Tribunal, Rajkot Bench, has dismissed eight appeals filed by the Revenue and upheld refund relief granted to Reliance Industries Limited for unutilised input tax credit (ITC) distributed by its Input Service Distributor (ISD) to its Special Economic Zone (SEZ) unit.A bench of Judicial Member Pramod Kumar Rai and Technical Member Kishori Lal held that the SEZ unit could claim a refund of the unutilised ITC because the supplier could not file a refund application for credit...

E-Way Bill Value Alone Cannot Establish Taxable Turnover Of Job Worker: GSTAT Chandigarh

The Chandigarh Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that the value of goods reflected in e-way bills cannot be treated as a job worker's taxable turnover without evidence establishing that the goods were actually supplied by the job worker or that tax was evaded. A Bench comprising Judicial Member Jatinder Pal Singh and Technical Member Pradeep Kumar Goel allowed the appeal filed by Mittal Cutters & Allied Works (P) Ltd. and set aside the order...

No GST Penalty On Goods Sent For Job Work Without Tax Liability: GSTAT Ernakulam

The Ernakulam Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) on 30 October held that the penalty under Section 129 of the Central Goods and Services Tax (CGST) Act, 2017, cannot be imposed unless the show cause notice specifies the provisions of law allegedly violated. A Bench of Vice President Subramanya Rayaprol and Technical Member Ramamoorthi Sriram allowed an appeal filed by Oxino PEB Pvt. Ltd. against a penalty imposed after its goods were found being unloaded at premises...

Support Services To Overseas Group Companies Are Exports, Not Intermediary Services: GSTAT New Delhi

The Goods and Services Tax Appellate Tribunal (GSTAT), New Delhi, on 30 October held that support services provided by an Indian entity to its overseas group companies on a principal-to-principal basis qualify as export of services and do not constitute intermediary services under the Integrated Goods and Services Tax (IGST) Act, 2017. A Division Bench of President Justice Dr. Sanjaya Kumar Mishra and Technical Member Anil Kumar Gupta allowed seven appeals filed by Expedia Online Travel...

GSTAT Agra Upholds ₹1.78 Lakh Penalty On MG Traders For Expired E-Way Bill

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra, on 30 October dismissed the second appeal filed by MG Traders and upheld the penalty of approximately Rs. 1.78 lakh imposed on the taxpayer. A Bench of Judicial Member Ajeet Singh and Technical Member Vivek Kumar held that transporting goods on an expired e-way bill amounts to movement of goods without a valid e-way bill, attracting penalty under Section 129 of the Central Goods and Services Tax (CGST)/Uttar Pradesh Goods and Services...

Interest And Late Fee Must Be Paid For Revocation Of GST Registration Cancellation: GSTAT Hyderabad

The GST Appellate Tribunal at Hyderabad (GSTAT), on 6 November held that taxpayers seeking revocation of GST registration cancellation for non-filing of returns must pay applicable interest and late fee in addition to the outstanding tax. A Bench comprising Judicial Member A P Ravi and Technical Member Duvvuri Krishna Srinivas allowed an appeal filed by the department against the First Appellate Authority's order dated 31 August 2021, which had revoked the cancellation of registration of Sri...

E-Way Bills, Invoices And Bank Payments Alone Cannot Prove Actual Receipt Of Goods For ITC: GSTAT Agra

The Goods and Services Tax Appellate Tribunal (GSTAT), Agra, on 5 November held that producing tax invoices, e-way bills and bank payment records is not sufficient to establish the actual receipt of goods for claiming Input Tax Credit (ITC), particularly when the supplier is found to be non-existent. A Bench of Judicial Member Ajeet Singh and Technical Member Vivek Kumar dismissed an appeal filed by Prakash Iron Foundry, holding that the burden of proving the genuineness of an ITC claim rests...

No Need To Prove Intent To Evade Tax For Confiscation Of Unaccounted Goods Under GST Act: GSTAT Lucknow

The Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow Bench, has recently held that the department need not prove an intention to evade tax to initiate confiscation proceedings when a taxpayer fails to account for taxable goods.A Bench comprising Judicial Member Santosh Kumar Srivastava and Technical Member Arvind Kumar observed that Section 130(1)(ii) of the GST Act does not require proof of such intent, unlike clauses (i) and (iv). It held, "Crucially, unlike clauses (i) and (iv),...

Chuna Used With Paan, Supari, Tobacco Classifiable As Slaked Lime, Attracts 5% GST: GSTAT Rajkot

The GST Appellate Tribunal (GSTAT), Rajkot Bench, has held that chuna (lime) used with pan, supari and tobacco is classifiable as slaked lime attracting 5% GST, rejecting the Revenue's contention that it should be treated as a food preparation attracting 18% GST.A bench comprising Judicial Member Pramod Kumar Rai and Technical Member Kishori Lal held that adding water and fillers to slaked lime, without any chemical reaction, does not change its essential character as lime.The tribunal was...

State Department Cannot Alter GST Rate Through Administrative Directions On Contract Price: GSTAT Pune

The Goods and Services Tax Appellate Tribunal (GSTAT), Pune, has held that a State Government department cannot alter the statutory GST rate through administrative directions fixing the tax component of a construction contract. It observed that deciding how much tax a co-operative society would bear within an approved contract price is a matter of pricing, not a determination of the applicable GST rate.However, this finding did not help the contractor in the case. The tribunal dismissed its...

GSTAT Lucknow Remands IGST Credit Mismatch For Verification, Rejects ITC Claim U/S 16 Of UPGST Act

On Wednesday, 4 November, the Goods and Services Tax Appellate Tribunal (GSTAT), Lucknow, partly allowed an appeal filed by Ram Niwas Sunil Kumar against a tax demand arising from discrepancies in Input Tax Credit (ITC) reported under different tax heads. A Bench of Judicial Member Narendra Kumar and Technical Member Alok Chopra held that a claim for ITC cannot be accepted or rejected solely on the basis of figures reported in the annual GST return. The Tribunal observed: "The actual...