GST Appellate Tribunal, Bengaluru15 September 2026

v. Sandeep Banga, Commissioner, Bengaluru Zone

For assessee

The ruling in brief

Where appellant, facing ITC mismatch between GSTR-3B and GSTR-2A, admitted oversight and paid tax with interest before SCN, but was issued SCN invoking Section 74 for suppression and penalized 100 percent, such invocation was unsustainable since no fraud, mis-statement or deliberate suppression was established and case fell under Section 73, rendering Section 74 action and penalty invalid

Provisions considered

Section 74, read with sections 50 and 73, of Central Goods and Services Tax Act, 2017/Karnataka Goods and Services Tax Act, 2017

This summary is for general information and is not legal advice. Read the full decision and the applicable law before relying on it.

The ruling in brief

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Arup Datta v. State of West Bengal

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Related rulings

Delhi High Court29 Sept 2026

For revenue

v. Sandeep Banga, Commissioner, Bengaluru Zone

The ruling in brief

Provisions considered

v. Sandeep Banga, Commissioner, Bengaluru Zone

The ruling in brief

Provisions considered

Read the full analysis

Dhruv Medicos (P.) Ltd. v. Deputy Commissioner

Jaiwanti v. Union of India

Arup Datta v. State of West Bengal

Read the full analysis