Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
Input tax credit for genuine inward supplies from FY 2018-19, inadvertently omitted from corresponding returns, remained available when claimed in the April 2019 GSTR-3B within the then-permitted rectification period. At that time, GSTR-2A was facilitative; therefore, a GSTR-2A/GSTR-3B mismatch alone could not support reversal once the underlying supplies and credit were verified. Effective notice and a personal hearing were mandatory before an adverse GST decision. Notices placed only in a secondary portal tab, without hearing particulars, and orders issued on uncommunicated dates breached natural justice. Failure to consider appeal grounds and evidence or give reasons also invalidated the appellate decision. The demand and consequential orders were set aside.
Input tax credit for genuine inward supplies from FY 2018-19, inadvertently omitted from corresponding returns, remained available when claimed in the April 2019 GSTR-3B within the then-permitted rectification period. At that time, GSTR-2A was facilitative; therefore, a GSTR-2A/GSTR-3B mismatch alone could not support reversal once the underlying supplies and credit were verified. Effective notice and a personal hearing were mandatory before an adverse GST decision. Notices placed only in a secondary portal tab, without hearing particulars, and orders issued on uncommunicated dates breached natural justice. Failure to consider appeal grounds and evidence or give reasons also invalidated the appellate decision. The demand and consequential orders were set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4913 
