GSTAT Remands One GST Issue for Portal Verification, Rejects Ram Niwas Sunil Kumar’s Section 16 ITC Claim

The appellant challenged a demand order dated 27 January 2025, which had been upheld by the appellate authority.

The GST Appellate Tribunal partly allowed the appeal: it remanded Issue No. 1 to the proper officer for verification of figures and details on the GST portal and rejected Issue No. 2 concerning availment of input tax credit (ITC).

The Tribunal’s detailed factual findings and the underlying demand particulars are not included in the supplied text.

The Tribunal applied Section 16 of the UPGST Act, 2017, which prescribes the statutory conditions for claiming ITC; the appellant’s failure to establish compliance with those conditions resulted in rejection of Issue No. 2.

The Tribunal also referred to judicial precedents relevant to Issue No. 1, but the supplied text does not identify those precedents or state the principles derived from them.

For Issue No. 1, the Tribunal considered verification of the relevant information on the GST portal necessary before consequential relief could be determined, and therefore remitted that issue to the proper officer.

For Issue No. 2, it concluded that the appellant had not established fulfilment of Section 16’s statutory conditions and rejected the claim for ITC.

The supplied text does not set out the evidence considered or the Tribunal’s detailed reasoning.

Issue No. 1 was remanded to the proper officer to verify the relevant figures, particulars, and portal details and, following verification, to extend any consequential benefit of the referenced judicial precedents in accordance with law.

Issue No. 2 was rejected because the appellant had not established compliance with Section 16 of the UPGST Act, 2017.