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- Input Tax Credit
- Restriction on ITC utilization
- Whether electronic credit ledger can be blocked based on suspected wrongful availment of input tax credit ?
Whether electronic credit ledger can be blocked based on suspected wrongful availment of input tax credit ?
Issue Favourable to Tax Payer ?:- yes
Held - In the present matter, admittedly without summoning the record the notice was prepared by the subordinate officers in whom two options were .....
Issue Favourable to Tax Payer ?:- no
Held - There are highly disputed questions of fact as regards the debit of the ITC from the electronic credit ledger. Indisputably, the investigati.....
Issue Favourable to Tax Payer ?:- no
Held - In the case on hand, the inquiry, so far, has revealed a prima facie case for the respondents to exercise the power under Rule 86A of the Ru.....
- 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 ?
