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Part-141-One Pager Snapshot to Cases on Section 16, 54, 107, 129 of CGST Act, 2017

-Once finding of fact, which was recorded against the assessee has not been assailed, the petitioner cannot be permitted to argue the case beyond the pleadings.

-Delay condoned beyond limitation period as Petitioner had studied only 8th standard and therefore, he was not capable to peruse the notices and orders on GST portal.

-Appellate Authority cannot reject the refund application by going beyond the reason stated in the Order by Adjudicating Authority and Statement of export invoices was already submitted by the petitioner before the Appellate Authority and Adjudicating Officer

-ITC cannot be denied merely on the difference of GSTR 2A and 3B