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- Whether mistake made in filing Form DRC-03 is allowed to be rectified ?
Whether mistake made in filing Form DRC-03 is allowed to be rectified ?
Issue Favourable to Tax Payer ?:- yes
Held – This is not a case of evasion of tax but a case of wrongful availment of ITC by the petitioners which had later voluntarily been reversed by the petitioners by filing Form GST DRC 03, though in the aforesaid process there had been inadvertent error on the part of the petitioners in not selecting the relevant tax period for which such reversal was made in the respective DRC 03 forms. .....
Issue Favourable to Tax Payer ?:- yes
Held – When mistakes are found to be bonafide, and the taxpayer has taken immediate steps to rectify such errors, they should not be penalised or imposed with an exorbitant amount, which is otherwise not liable to be paid. Such imposition will not have the backing of Article 265 of the Constitution of India. As noted earlier, if the intimation in DRC-03 contained a bonafide error in the fin.....
- 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 ?
