#Ernakulam

6 articles

GSTAT · Ernakulam

First Appellate Authority cannot remand matter to adjudicating authority for verifying reconciliation

Allowing the Revenue's appeal, the Tribunal held that the express bar on remand in Section 107(11) obliges the appellate authority to examine the taxpayer's wor…

Oct 18, 20261 min read

GSTAT · Ernakulam

Adjudication order confirming demand on a ground not alleged in the show cause notice is unsustainable

In two appeals, the Tribunal held that Section 160(1) cannot save proceedings that travel beyond the notice, and that credit and debit notes of 2017-18 cannot b…

Oct 18, 20261 min read

GSTAT · Ernakulam

Airline entitled to refund of GST on tickets cancelled during COVID-19 where full fare including GST was returned to passengers

The Tribunal held that unabsorbed credit notes which could not be adjusted after the Section 37(3) cut-off are refundable, and that the post-October 2025 ITC-re…

Oct 18, 20261 min read

GSTAT · Ernakulam

Section 129(3) Penalty Order Passed 28 Days After Notice Is Void Ab Initio

The GSTAT Ernakulam Bench has set aside a penalty order under Section 129(3) and the appellate order upholding it, holding that the order for payment of penalty…

Sep 22, 20261 min read

GSTAT · Ernakulam

First Appellate Authority Has No Power to Remand Under Section 107(11)

The GSTAT Ernakulam Bench has delivered its inaugural final orders — three in a single sitting on 08.09.2026 — and all three address the same recurring issue: w…

Sep 12, 20261 min read

GSTAT · Ernakulam

ITC Eligibility Cannot Be Re-Adjudicated in Refund Proceedings Without Section 73/74 Order

In what is arguably the most significant substantive ruling from the newly constituted GSTAT Ernakulam Bench, the Tribunal has held that an application for refu…

Sep 12, 20262 min read

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