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- Distribution of Transitional Credit
- Whether Input Service Distributor registration can distribute the transitional credit ?
Whether Input Service Distributor registration can distribute the transitional credit ?
TRT-2025-691
Issue Favourable to Tax Payer ?:- yes
Held - The Hon’ble Apex Court, to aid the assessees to overcome the procedural/technical hurdles, by an order dated 22nd July 2022 in petition(s).....
TRT-2025-279
Issue Favourable to Tax Payer ?:- no
Held - Petitioner’s recipient units can file revised declaration in Form GST TRAN-1, either electronically or manually (where electronically is n.....
TRT-2025-758
Issue Favourable to Tax Payer ?:- yes
Held - The common objection of Respondent in this batch of Petitions is that ISD Credit cannot be transitioned directly into the Electronic Credit .....
- 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 ?
