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Part-156-One Pager Snapshot to Cases on Section 16, 37, 54 of CGST Act, 2017

-Correction of error in GSTR-1 allowed as bonafide, inadvertent error in GST return needs to be recognized, and permitted to be corrected, when there is no loss of revenue. Such freeplay in joint requires an eminent recognition

-Matter remanded back as Order in Original passed without giving adequate opportunity and Order in Appeal passed relied upon Rule 89 which was not part of the SCN nor the same was put forth to the petitioner

-SCN denying ITC because retrospective cancellation of suppliers as nothing on record showing cancellation of the registration of any of suppliers in question retrospectively particularly for relevant assessment year 2018-19

-Section 16(4) is constitutionally valid and Section 16(1) is the enabling section rather than Section 16(2) and that Section 16(2) is only a restrictive provision of ITC which is otherwise allowed as per Section 16(1)

-Section 16(4) neither violative of Article 14 and nor Articles 19(1)(g) & 300A of the Constitution