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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 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
