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- Eligibility / Reversal of ITC
- 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 input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
Issue Favourable to Tax Payer ?:- yes
Held: Having regard to the facts and circumstances of this case(s) and th.....
Issue Favourable to Tax Payer ?:- no
TRT-2025-1352
Issue Favourable to Tax Payer ?:- yes Held: What we find is that the first respondent has not conducted any enquiry on the fourth re.....
Issue Favourable to Tax Payer ?:- no
Held - Burden of proof that the ITC claim is correct is squarely upon the assessee who has to discharge the said burden. Merely because the d.....
Issue Favourable to Tax Payer ?:- not applicable
Held - From the perusal of provisions of the section 16(2)(c) CGST Act and PGST Act, it is very much clear that no registered person shall be entit.....
Issue Favourable to Tax Payer ?:- yes
Held - The stand taken by the Opposite Parties is that once the deadline for rectification of the Forms was crossed, then no further indulgence cou.....
- 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 ?
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