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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 ?:- yes
Held - All the inputs, packing materials whether in process of manufacture or intended to be used in the process of manufacture of the finished goo.....
Issue Favourable to Tax Payer ?:- no
Held - We hold that Cakes and pastry have limited shelf life and after expiry these bakery items are prohibited from sale. We draw our attention to.....
Issue Favourable to Tax Payer ?:- no
Held - The impugned assessment orders reject a portion of ITC claimed, invoking the provisions of clause (h) of Section 17(5). This relates to good.....
Issue Favourable to Tax Payer ?:- no
Held - It can be said that in this case, these give away promotional items which are distributed at the sole discretion of the Appellant without an.....
Issue Favourable to Tax Payer ?:- no
Held - The ITC on GST paid on the procurement of the “distributable” products which are distributed to the distributors, franchisees is allowed.....
Issue Favourable to Tax Payer ?:- no
Held - In the instant case, with regard to the first category i.e. the Franchisees of the applicant are associated in the business of one ano.....
- 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 ?
