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- 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 - Upon perusal of the judgments, the principle that emerges is that presence of mens rea for evasion of tax is a .....
Issue Favourable to Tax Payer ?:- no
Held - Admittedly, the goods were intercepted during transportation from New Delhi to Telangana at Agra, U.P. and after verification of the documen.....
Issue Favourable to Tax Payer ?:- yes
Held - The record further reveals that in pursuance of the show cause notice, the petitioner filed reply along with duly filled up Part 'B' of e-wa.....
Issue Favourable to Tax Payer ?:- yes
Held- The goods were originated from Gwalior, Madhya Pradesh and its destination was Panna, Madhya Pradesh. It is also admitted by all the authorit.....
Issue Favourable to Tax Payer ?:- yes
Held - Having heard learned counsel for the parties and after going through record, this Court finds that in the tax invoice the amount has been me.....
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 Ga.....
- 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 ?
