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- Input Tax Credit
- Eligibility / Reversal of ITC
- Whether input tax credit can be denied on photocopy of invoice ?
Whether input tax credit can be denied on photocopy of invoice ?
Issue Favourable to Tax Payer ?:- no
Held - However, where the original copies of the invoices are not available, CENVAT credit cannot be allowed on the strength of photocopies because.....
Issue Favourable to Tax Payer ?:- yes
Held - This issue has been considered by various benches of the Tribunal and it has been held that the refund of cenvat credit cannot be denied on .....
Issue Favourable to Tax Payer ?:- yes
Held - the CESTAT Benches have consistently taken the view that such input Service Tax credit shall not be denied just because the supporting invoi.....
- 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 ?
