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- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether input tax credit can be denied basis invoice errors like missing signature, address, registration number, etc. ?
Whether input tax credit can be denied basis invoice errors like missing signature, address, registration number, etc. ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that out of the total amount of INR 5,41,352/- that has been rejected on account of missing details on the invoices mainly relates t.....
Issue Favourable to Tax Payer ?:- yes
Held - It is observed that certain invoices were computer generated, which did not have the signature. We find that various Benches of the CESTAT h.....
Issue Favourable to Tax Payer ?:- yes
Held - The first ground for denying the credit is that the invoices are addressed to the Mettur Plant-II and not to the address of the appellant at.....
- 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 ?
