The Goods and Services Tax Appellate Tribunal (GSTAT), Hyderabad Bench, has admitted an appeal in a dispute concerning allegations of wrongful availment of Input Tax Credit (ITC) without receipt of goods or services and issuance of invoices without actual supply.
Without expressing any opinion on the merits of the case, the bench of A.P. Ravi (Judicial Member) and Duvvuri Krishna Srinivas (Technical Member) has directed the GST Department to file its counter within four weeks before proceeding with the substantive hearing.
According to the submissions made on behalf of the appellant, the dispute arises from allegations that the company availed input tax credit without actually receiving goods or services and issued invoices to the principal contractor without any corresponding supply of goods or services. These allegations form the core of the proceedings initiated by the GST authorities.
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The matter assumes significance because it involves investigations conducted by the Directorate General of GST Intelligence (DGGI), Hyderabad and DGGI, Visakhapatnam in relation to the company’s six GST registrations spread across Tamil Nadu, Kerala, Karnataka, Maharashtra, Andhra Pradesh and Telangana. Given the multi-State nature of the proceedings, the Central Board had appointed a Common Adjudicating Authority to decide the matter.
Following the adjudication by the Common Adjudicating Authority, the company challenged the order before the First Appellate Authority. However, the appellate authority dismissed the appeal, prompting the taxpayer to approach the GST Appellate Tribunal.
During the hearing before the Tribunal, the Departmental Representative sought additional time to file the Revenue’s counter to the appeal.
After hearing the parties, the GSTAT clarified that it was not examining the merits of the dispute at this stage. Instead, it found it appropriate to admit the appeal and directed the Department to file its counter-affidavit within four weeks.
The Tribunal further instructed the Registry to list the matter for hearing after the expiry of the four-week period on the next available date.
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