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- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether availment of IGST credit under the head of CGST and SGST and vice versa is valid ?
Whether availment of IGST credit under the head of CGST and SGST and vice versa is valid ?
Issue Favourable to Tax Payer ?:- yes
Held: Division Bench of this Court had, in Rejimon Padickapparambil Alex v. Union of I.....
Issue Favourable to Tax Payer ?:- yes
Held: The credit available under IGST was utilised by the petitioner for SGST and CGST and the same.....
Issue Favourable to Tax Payer ?:- yes
Held: In the decision in Rejimon Padickapparambil Alex v. Union of India and Others
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, a perusal of the order of assessment produced as Exhibit-P2 reveals tha.....
Issue Favourable to Tax Payer ?:- yes
Held: During the course of the hearing, we have been shown a copy of an order dated 14.12.2023 pass.....
- 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 ?
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