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- Input Tax Credit
- 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 - I am of the considered opinion that the error committed by the petitioner in showing the wrong GSTIN number in the Invoices which was .....
Issue Favourable to Tax Payer ?:- yes
Held - The fact that the assessee made payments by cheque is held to be a proof of his bona fide. Further, the Revenue has failed to establish that.....
Issue Favourable to Tax Payer ?:- no
Held - Petitioner therefore, appears to have a valid reason in not being able to rectify the entries in the GSTR-1 returns of March 2019 in the ret.....
Issue Favourable to Tax Payer ?:- yes
Held - The only reason for declining the input tax credit was on the ground that the selling dealers’ registration was cancelled with retrospecti.....
Issue Favourable to Tax Payer ?:- yes
Held - After going through paragraphs 5 and 6 of the impugned adjudication order dated 19.10.2020 it clearly transpires that the respondent N.....
Issue Favourable to Tax Payer ?:- yes
Held - Considering the submission of the parties and on perusal of records available, these writ petitions are disposed of by setting aside the afo.....
- 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 ?
