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- Input Tax Credit
- ITC on blocked credit
- Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
Issue Favourable to Tax Payer ?:- no
Held – Sample drugs are supplied by Sponsor from out-side of India, imported by the applicant.....
Issue Favourable to Tax Payer ?:- no
Held - On a combined reading of Section 2 and Section 16 of SGST Act, 2017, it can be construed tha.....
Issue Favourable to Tax Payer ?:- yes
Held - The points achieved by the stockiest or the dealer will determine the type of incentive they are going to receive. Thus, the goods received .....
Issue Favourable to Tax Payer ?:- no
Held - Section 17(5)(h) clearly mentions that input tax shall not be availed in respect of “goods lost, stolen, destroyed, written off or dispose.....
Issue Favourable to Tax Payer ?:- yes
Held - The term ‘assets” would definitely include the “inventory” and since these goods are procured in the course of business, would be co.....
Issue Favourable to Tax Payer ?:- no
Held - It can be seen from the loyalty program that the applicant, on the basis of a particular transaction / purchase by the customer throug.....
- 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 ?
