#Lucknow

6 articles tagged with this topic

GST

Address Discrepancy in Documents Is Purely Technical — GSTAT Lucknow Bench Sets Aside Section 129 Penalty Where No Discrepancy in Quantity or Quality of Goods and No Intent to Evade Tax

The GSTAT Lucknow Bench has allowed an appeal and set aside a Section 129 penalty of Rs. 1,07,730 imposed on a trader of areca nuts where the goods were accompa…

Juristway Editorial Team

Oct 4, 2026

1 min read

GSTAT

GSTR-1/3B Mismatch Cannot Automatically Be Converted Into Tax Demand Without Verifying Actual Short-Payment — GSTAT Lucknow Bench Remands With Comprehensive Directions for Reconciliation and Section 128A Examination

The GSTAT Lucknow Bench has allowed an appeal and remanded the matter for fresh consideration, holding that a numerical difference between GSTR-1 and GSTR-3B ca…

Juristway Editorial Team

Oct 4, 2026

1 min read

GSTAT

Section 129 Penalty Set Aside for Non-Generation of E-Invoice Before Transport Where Tax Invoice, E-Way Bill and LR Were Available and E-Invoice Was Subsequently Generated — GSTAT Lucknow Follows Allahabad HC’s Nancy Trading Company

The GSTAT Lucknow Bench has set aside a Section 129 penalty of Rs. 63,72,000 (200% of IGST) imposed on a machinery manufacturer for transporting goods (4 FFS Ma…

Juristway Editorial Team

Oct 3, 2026

1 min read

GST

Alleged Reuse of E-Way Bill for Pan Masala Consignment: Penalty Set Aside Where Revenue Failed to Establish Prior Delivery by Cogent Evidence — GSTAT Lucknow Bench Holds Presumption Cannot Replace Proof

The GSTAT Lucknow Bench has allowed an appeal and set aside a Section 129(3) penalty imposed on a pan masala trader on the allegation that the same e-way bill w…

Juristway Editorial Team

Sep 23, 2026

1 min read

GST

Amended Rule 89(5) Formula Including Input Services Is Curative and Retrospective — Supplementary Refund Claims for Earlier Periods Are Admissible: GSTAT Lucknow Bench Dismisses Revenue’s Appeal

The GSTAT Lucknow Bench has dismissed Revenue's appeals and upheld the First Appellate Authority's order directing sanction of supplementary ITC refund claims t…

Juristway Editorial Team

Sep 23, 2026

1 min read

GSTAT

DRC-01 Summary Cannot Substitute a Show Cause Notice — Entire Proceedings Void Ab Initio Where SCN Addressed to Wrong Taxpayer: GSTAT Lucknow Bench

The Goods and Services Tax Appellate Tribunal, Lucknow Bench, has allowed an appeal and set aside the entire proceedings as invalid and void ab initio, holding…

Juristway Editorial Team

Sep 17, 2026

2 min read

Showing 1–6 of 6 articles