#Bengaluru

17 articles

GSTAT · Bengaluru

Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business

The Tribunal held that registration is a tool of tax administration, not a determination of title — if GST authorities accept they cannot decide ownership, they…

Oct 15, 20262 min read

CESTAT · Bangalore

Withdrawal of refund claim before adjudication renders it non-est

The Tribunal held that filing a refund claim is a voluntary statutory right which correspondingly implies the right to withdraw it prior to final adjudication,…

Oct 11, 20262 min read

GSTAT · Bengaluru

ITC denied where supplier defaulted on tax payment

The Tribunal, while upholding the denial of ITC under Section 16(2)(c) for failure to prove that the supplier paid the tax to the Government, directed the prope…

Oct 11, 20263 min read

GSTAT · Bengaluru

Excess IGST adjusted against CGST and SGST during first year of GST does not warrant demand where no revenue…

The Tribunal held that while the cross-head adjustment was procedurally incorrect, the substantive outcome — had the taxpayer followed the refund and re-credit…

Oct 9, 20262 min read

GSTAT · Bengaluru

Section 129 penalty of over ₹20 lakh quashed for missing e-way bill during return transit of duty-paid imports

The Tribunal held that mens rea is a sine qua non for invoking confiscatory penalties under Section 129, and that procedural documentation failures during bona…

Oct 8, 20262 min read

GSTAT · Bengaluru

E-Way Bill Expired Due to Destination Typo (‘Ramnagar’ Instead of ‘Ramanagara’) Does Not Warrant Section 129 Penalty

The GSTAT Bengaluru Bench has set aside a Section 129 penalty of Rs. 5,44,588 (tax Rs. 2,72,294 + penalty Rs. 2,72,294) imposed on JSW Steel Coated Products Ltd…

Sep 30, 20261 min read

GSTAT · Bengaluru

Section 74 Penalty Cannot Be Imposed Where Tax and Interest Were Voluntarily Paid Before SCN and No Fraud or Suppression Is Established

The Goods and Services Tax Appellate Tribunal, Bengaluru Bench, has delivered two significant decisions on the same day setting aside Section 74 penalties, appl…

Sep 17, 20262 min read

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