#Lucknow

26 articles

GSTAT · Lucknow

Invoices and E‑Way Bills Not Matching Goods Cannot Shield Section 129 Penalty

In two appeals, the GST Appellate Tribunal, Lucknow upheld Section 129(3) penalties, restoring a ₹47,11,649 order on lead ingots and confirming ₹39,74,712 again…

Oct 31, 20263 min read

GSTAT · Lucknow

Driver’s Statement and Technical Mismatches Cannot Sustain Section 129 Penalty

Two GST Tribunal benches rejected transit penalties where documents matched the goods, and the Allahabad High Court remanded a penalty appeal that relied on a d…

Oct 29, 20262 min read

GSTAT · Lucknow

ITC Denied Where RTO Reports Show Goods Never Moved From Bogus Suppliers: GSTAT Lucknow

GSTAT Lucknow upheld denial of ₹7.69 lakh credit where vehicles in the e-way bills were untraceable or unfit, but set aside penalties under Section 122 and rema…

Oct 29, 20262 min read

GSTAT · Lucknow

Delayed Book Entries Backed by Invoice Do Not Attract Section 130 Confiscation

GSTAT Lucknow dismissed the Revenue's appeal and upheld the deletion of ₹1,89,000 in tax, penalty and redemption fine, finding a two-day lag in posting genuine…

Oct 29, 20262 min read

GSTAT · Lucknow

Provisional ITC reversal in GSTR-3B is not self-assessed tax

Dismissing the Department's appeal, the Tribunal held that a pending probe does not convert a provisional reversal into an established liability, and a later de…

Oct 27, 20263 min read

GSTAT · Lucknow

Figures in GSTR-9C Reconciliation Cannot by Themselves Found a Tax Demand

Both benches held that demands built on portal comparisons — GSTR-9 against 9C, or an adjustment in Table 5(O) — must be verified against actual returns, ledger…

Oct 26, 20262 min read

GSTAT · Lucknow

GSTAT Lucknow Holds SUV Ground Clearance Must Be Measured Unladen Even Before July 2023

Restoring a 22% Compensation Cess demand on Hyundai Creta, Alcazar and Tucson, the Tribunal held that the 2023 'unladen' explanation was clarificatory and that…

Oct 26, 20262 min read

GSTAT · Lucknow

GST Appellate Tribunal Upholds Quashing of Section 129 Penalty

The Lucknow Bench held that an allegation of reuse of e-way bills must be established by cogent and positive evidence and cannot be sustained merely on presumpt…

Oct 22, 20261 min read

GSTAT · Lucknow

Ghamella (Tasla) Classifiable Under Chapter 73 as Domestic Article, Not Chapter 82 Agricultural Hand Tool

The Tribunal dismissed the appeal, holding that the product was always taxable under Tariff Item 73239410 from inception of GST, and the 2018 amendment excludin…

Oct 21, 20261 min read

GSTAT · Lucknow

Section 129 Penalty on Route Deviation Set Aside

The Tribunal held that the department failed to establish contravention by cogent evidence, noting that the vehicle was intercepted outside the gate, no unloadi…

Oct 21, 20261 min read

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