VOL. IV · ISSUE 18 · APRIL 2026 · THE GST PRACTITIONER'S JOURNAL · ESTD. GSTEK LLP · NEW DELHI
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NOTICE INPUT · ASMT-10
ITC of ₹14,72,300 reversed u/s 16(2)(c). Supplier GSTIN 29ABCDE1234F1Z5 defaulted on GSTR-3B. Show cause within 15 days.
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DRAFT · reply_scn_asmt10.docx · 496 tokens
To, The Assistant Commissioner, State Tax · Circle-IV…
ASMT-10 dated… — We respectfully submit that the proposed reversal under § 16(2)(c) cannot sustain on the facts. The settled position in Suncraft Energy (Cal HC)…
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§ FEATURE / 01
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To, M/s Orion Traders (GSTIN: 27AAAC01234P1Z6)
Period: FY 2022-23
On scrutiny of GSTR-3B with GSTR-2A, it is noticed that ITC of ₹14,72,300 is inadmissible in terms of §16(2)(c) of CGST Act, 2017.
Supplier (GSTIN: 29ABCDE1234F1Z5) has not filed GSTR-3B for the relevant period.
You are hereby required to show cause within 15 days why the said ITC shall not be reversed alongwith interest and penalty.
§ FEATURE / 02
8-digit HSN, SAC, or just plain English — "freight charges for export of rice". The finder resolves the code, reads the latest notification, and hands you CGST / SGST / IGST broken down.
$ find basmati rice (pre-packaged, 5kg)
FOOD · CEREAL · PREPACKAGED
// FEATURE / 05
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Short answer: often yes, post-Safari Retreats.
§17(5)(d) blocks ITC on goods/services used for "construction of immovable property on own account".JUDGMENTS
1,24,803
COURTS
34
LAST SYNC
09:14 IST
Functional utility test for "plant" under §17(5)(d); ITC on construction of mall where letting-out is the output supply.
ITC cannot be reversed from recipient without first exhausting remedies against the defaulting supplier. Landmark buyer-protection ruling.
Revenue allowed to deny ITC where recipient fails to establish genuineness of supplier’s movement of goods. Cited under KVAT but echoed in GST ASMTs.
Before reversing ITC in the buyer’s hands, department must first proceed against the defaulting supplier. Precedent widely cited in ASMT-10 replies.
No GST on ocean freight on reverse-charge basis for CIF imports — single-tax principle upheld. Benchmark for RCM challenges.
Mosquito repellent with refills held to be composite supply; principal supply drove the rate. Cited in classification disputes.
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