Part-155-One Pager Snapshot to Cases on Section 16, 54,161 of CGST Act, 2017 and HSN 9986

-Finding recorded for ITC denial cryptic as it only states that supplier’s registration cancelled, but no date of cancellation mentioned to demonstrate whether transaction took place prior to cancellation or subsequently

-CBIC Circular No. 16 Dt 15-11-2017, cannot under the guise of clarification amend the notification No.12 of 2017 so as to delete ‘tea’ as an agricultural produce from the ambit of exemption

-Neither permissible for Appellate Authority to overlook Rule as it stood nor disregard Circular Dt 31-03-2020

-Revenue directed to consider the rectification application for correcting the error of claiming ITC in IGST instead of CGST and SGST and pass necessary order in accordance with law

Part-139-One Pager Snapshot to Cases on Section 73,75,79, 161 of CGST Act, 2017 and Rule 86A of CGST Rules 2017

-High Court allowed the petitioner to file rectification application for claim Credit in correct head as deportment counsel stated that petitioner had right to correct the mistake by filing rectification application which has not been done.

-ITC Ledger unblocked post issuance of SCN over and above 10% of the amount assessed to fulfil the condition of Section 107

-Matter remanded as notice and reminder did not indicate date, time and venue of personal hearing and word “NA” was transcribed

-Challenge to DRC-01A dismissed as it was only a proposal and was not final determination

-Recovery for difference in GSTR-1 and GSTR-3B has to be done as per the procedure provided under Rule 88C subsequent to its insertion after 26-12-2022