- Home
- General Issues
- E-way Bill
- Incomplete/ mistake in furnishing of E-way bill
- Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
Issue Favourable to Tax Payer ?:- yes
Held - The facts are not in dispute that documents were accompanying the goods and at the time of interception of the vehicle, requisites with disc.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that by either of the parties that the goods were dispatched along with genuine documents .....
Issue Favourable to Tax Payer ?:- yes
Held - It is admitted that the goods in question were onward journey from Mathura to Mirzapur when it was intercepted .....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that goods were being transported by the dealer through stock transfer from its unit at Saharanpur to its sale depot at.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, one finds that there is definitely an error with regard to typing of the document/invoice number and there is a differe.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, the facts are quite similar to one in M/s Citykart Retail Pvt. Ltd.'s case (supra) and I see no reason.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
