Category: GSTAT

ArticleGST ArticleGSTAT

Rule 43 Amendment Excluding Duty Credit Scrips from Exempt Supplies Applies Prospectively; Section 74 Cannot Be Invoked Absent Suppression

byCA Bimal Jain

The GSTAT, Kolkata Bench in the case of Commissioner, CGST & CX, Kolkata North Commissionerate partially allowed the appeals filed by the Revenue and held that the benefit of exclusion of the value of Duty Credit Scrips from the aggregate value of exempt supplies, introduced by insertion of clause (d) in Explanation 1 to Rule 43 of the Central Goods and Services Tax Rules, 2017

ArticleGST ArticleGSTAT

No pre-deposit required for filing appeal before the GSTAT against penalty-only orders where proceedings commenced prior to October 01 2025

byCA Bimal Jain

The GSTAT, Hyderabad Bench, in the case of M/s. Reddy Veeranna Constructions Pvt. Ltd. admitted the appeal without insisting upon payment of statutory pre-deposit under Section 112(8) of the CGST Act and held that the proviso to Section 112(8) of the CGST Act, inserted vide the Finance Act, 2025 w.e.f. October 01, 2025, prescribing pre-deposit of ten percent of the penalty amount…

GSTATJudgment-Orders

GSTAT UP: GST Penalty Upheld for Transporting Excavator Without e-Way Bill: D.S. Traders v. State GST Department, UP

byAdmin

The court upheld penalties on M/s D.S. Traders for transporting machinery without e-Way Bill, citing statutory requirements and lack of valid exemption evidence. The appellant argued the movement was for reuse, supported by delivery challans, and within 20 km exemption, but these claims were rejected. The order confirmed that procedural lapses with potential revenue impact justify penalties.