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Part-147-One Pager Snapshot to Cases on Section 74, 107, 129 of CGST Act, 2017 and Section 5 of IGST Act, 2017

-Appellate Authority has a duty to look into the merits of the matter and also examine grounds raised by appellant, even if there is no presence recorded of appellant before the Appellate Authority and decide issue on merits

-Alhtough E-way Bill was expired, but since goods were accompanied with E-tax invoice & E-way bill and neither of them were cancelled, thus movement and genuineness cannot be disputed without proving intent to evade.

-Failure to consider reply filed deprives petitioner with the opportunity to have two occasions of matter to be adjudicated and avail two well considered opinion by two Authorities, viz., Assessing Officer and Appellate Authority.

-At the time of import of goods, Competent Authority under Customs Act is empowered to make assessment regarding claim of exemption from IGST under section 28 of the Customs Act.