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Pending civil dispute over title to premises cannot be ground for refusing to add godown as additional place of business • ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9) • Credit notes issued under Section 34 must be deducted from adjusted total turnover for refund calculation • Inverted duty refund cannot be denied merely because principal input and output fall under the same HSN code • Adjudication order confirming demand far in excess of SCN proposal is without jurisdiction • Tax consultant who misappropriated over Rs. 45 lakh of client's GST payments and produced forged GST-R forms… • Police investigation of FIR involving GST offences not barred where BNS offences are also alleged • First Appellate Authority cannot impose ITC reversal as condition for restoring registration in a cancellation appeal

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GSTAT · Prayagraj

ITC of previous financial year properly claimed in April of next year under Section 16(4)/39(9)

The Tribunal meticulously verified each transaction and held that GSTR-2A is a facilitation measure — not a ground to deny ITC availed on self-assessment — and…

Oct 15, 20262 min read

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