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- E-way Bill
- Incomplete/ mistake in furnishing of E-way bill
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Issue Favourable to Tax Payer ?:- yes
Held - Whatever infringement may have been alleged for reason of eway bill not accompanying the goods, it may have res.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that the goods in question were moving pursuant to the agreement entered in between t.....
Issue Favourable to Tax Payer ?:- no
Held - It is not in dispute that at the time of interception of the goods, e-way bill was not produced and the same wa.....
Issue Favourable to Tax Payer ?:- no
Held: It is not the case of the petitioner that by mistake or due to some technical glitch, the e-way bill could not be generated. In para no.7 of .....
Issue Favourable to Tax Payer ?:- yes
Held: The e-way bill in the instant case was generated on March 28, 2024 and the goods commenced its movement from the.....
Issue Favourable to Tax Payer ?:- yes
Held: In order to determine as to whether any penalty leviable could have been imposed upon the breach of provision of.....
- 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 ?
