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-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