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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 - For invoking the proceeding under section 129(3) of the CGST Act, section 130 of the CGST Act was required to be read together, where the in.....
Issue Favourable to Tax Payer ?:- yes
Held - Here, the goods in question were not seized while in transit. They were seized from a godown, two days after the expiry of the e-way bill. T.....
Issue Favourable to Tax Payer ?:- no
Held - The e-way bill is generated to identify the goods that are being transported, the place from where it is being transported, the final destin.....
Issue Favourable to Tax Payer ?:- no
Held - Transportation of goods with a proper e-way bill is one of the salient features of the Act. There is no scope to dilute the said provision o.....
Issue Favourable to Tax Payer ?:- yes
Held - Having heard both the sides, at the outset, it is to be noted that in case of Shree Govind Alloys Pvt. Ltd. (supra), the respondent had chal.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court in Govind Tobacco Manufacturing Co. vs. State of U.P., [2022] 140 taxmann.com 383 (Ahhahabad) has held that as there is expiry 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 ?
