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- Requirement of e-way bill generation
- Whether e-way bill is required for movement of goods during the period till 31 March 2018 ?
Whether e-way bill is required for movement of goods during the period till 31 March 2018 ?
Issue Favourable to Tax Payer ?:- yes
Held - Having heard learned counsel for the parties and from perusal of the material on record, I find that as far as requirement of e-way bill/TDS is concerned, the matter is no more res integra and has already settled by Division Bench of this Court in case of M/S Godrej and Boyce Manufacturing Co. Ltd. Vs. State of U.P. and Others (Writ Tax No. 587 of 2018) decided on 18.09.2018 followed by coordinate Bench of this Court in M/S H.B.L. Power.....
Issue Favourable to Tax Payer ?:- yes
Held - Having heard learned counsel for the parties and perusing the material on record, I find that the requirement of e-way bill till 31.03.2018 was postponed by GST Council noticing the hardship faced by the assessees. The coordinate Bench of this Court in M/s H.B.L.Power Systems Ltd. (supra) relying upon the recommendation of GST Council had held that there was no requirement for e-way bill till 31.03.2018.
In the present case, as th.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
