2026-VIL-142-GSTAT-LCK
  1. Home
  2. 2026-VIL-142-GSTAT-LCK

SGST Tribunal

GST – Input tax credit on invoices of supplier whose registration was cancelled retrospectively – Supplier's registration was cancelled suo motu with retrospective effect from 01.07.2017 and input tax credit on its inward supplies was disallowed under Section 73 - FAA, considering the subsequent amendment in the GST records, granted limited relief to Respondent – Revenue-Appellant contended that invoices of a retrospectively cancelled entity cannot support input tax credit - Whether the FAA was justified in allowing limited relief of ITC after taking into consideration the subsequent amendment in the GSTIN/transaction details, notwithstanding retrospective cancellation of the supplier's registration - HELD - The relief was restricted to specific entries/invoices, while the remaining demand was maintained. Retrospective cancellation of the supplier's registration, by itself, does not establish that the transactions were fictitious or sham or that the supplies covered by the invoices were not received, and no specific finding or evidence was brought on record by the Appellant to that effect - Mere existence of a difference between the figures reported in GSTR-9 and GSTR-2A does not establish that the specific amount allowed was inadmissible - Department was required to establish the specific legal or factual infirmity in the relief granted. The contention relating to GSTR-9 figures was not the basis of the original proceedings under Section 73 of CGST Act, 2017. In view of Section 75(7), a demand cannot be sustained on a ground materially different from the grounds forming the basis of the proceedings - The statutory conditions governing ITC under Section 16(2), Section 16(2)(c) and Section 155 are to be examined with reference to the facts and evidence pertaining to the particular transactions. The Department did not bring sufficient specific material on record to show that the transactions were non-genuine or that the First Appellate Authority committed a specific error - The Appellant failed to establish any material error of fact or law in the Order-in-Appeal. The departmental appeal is dismissed
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?