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- Whether input tax credit can be denied on photocopy of invoice ?
Whether input tax credit can be denied on photocopy of invoice ?
TRT-2026-1641
Issue Favourable to Tax Payer ?:- yes
HELD - I find that in respect of the first invoice, the Credit has been disallowed on the ground that the duplicate copy was lost by the driver during his journey from their factory to the Central Excise Office, which cannot be considered as loss in transit. However, the above view is contrary to the law laid down by the Larger Bench decision in the case of Avis Electronics, referred supra. By following the r.....
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- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
