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- Requirement of e-way bill generation
- Whether e-way bill is required if value of goods is undervalued and made less than INR 50,000 ?
Whether e-way bill is required if value of goods is undervalued and made less than INR 50,000 ?
TRT-2026-930
Issue Favourable to Tax Payer ?:- no
Held - From perusal of the tax invoices, appended alongwith writ petition, it transpires that price disclosed for each Cartoons of Pan Masala is Rs. 1,160/- and total cost of 30 Cartoons sent to each of the dealers comes to Rs. 34,800/- wherein 25% discount i.e. Rs. 8,700/- has been given. Further, addition of IGST and Cess has been done at 28% and 60% respectively. Thus, the total cost comes to Rs. 49,068/- for each of the tax invoices .....
- 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 ?
