- Home
- General Issues
- Offences and Penalties
- Normal / Extended penalty
- Whether penalty is leviable if irregular input tax credit was availed but not utilized ?
Whether penalty is leviable if irregular input tax credit was availed but not utilized ?
TRT-2026-791
Issue Favourable to Tax Payer ?:- yes
Held - From the above response, it is very clear that the appellant had clearly mentioned that though the credit was taken by mistake belatedly, the credit was not availed by the Mill. This fact has been very conveniently ignored by the Adjudicating Authority who has chosen to incorporate at paragraph 5 of the Order-in-Original only the first portion as to the availment by mistake of credit and the non-reversal of the same. Thus, when the cred.....
- 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 ?
