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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 ?:- no
Held - The sole question for consideration is whether carrying e-way bill is mandatory for the movement of goods from .....
Issue Favourable to Tax Payer ?:- yes
Held - This Court in M/s Hindustan Herbal Cosmetics v. Stateof U.P. and Others (Writ Tax No.1400 of 2019 decided on January 2, 202.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case, it is an admitted fact that neither invoice nor e-way bill were accompanying the goods when it was intercepted by the a.....
Issue Favourable to Tax Payer ?:- yes
Held - The factual aspect in the present case clearly does not indicate any mens rea whatsoever for evasion of tax. The goods were accompanied by t.....
Issue Favourable to Tax Payer ?:- yes
Held - It is to be noted that the goods in the vehicle were for two e-Invoices and two E-Way Bills and only one E-Way .....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case before me, although the petitioner failed to generate the e-Way Bill on time, the Tax Invoices issued containe.....
- 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 ?
