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- Whether Form GSTR-1 can be filed manually for rectification of errors ?
Whether Form GSTR-1 can be filed manually for rectification of errors ?
Issue Favourable to Tax Payer ?:- yes
Held - The interest of justice would be sub-served if the application for rectification application filed by the petitioner on 20.8.2019 is directed to be decided by the competent authority within a time frame.
The competent authority of the respondent is directed to decide the rectification application after opportunity to be given to both the sides, within a period of eight weeks from the date of receipt of the order. Until the rectifi.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the opinion that when the petitioner-firm has filed representation with a prayer for rectification in the GSTR -1, the respondent No.3 may considered the same.
In view of the above, this writ petition is disposed of with a direction to the respondent No.3 to consider and decide the representation (Annexure-1) filed by the petitioner-firm on 01.10.2022 strictly in accordance with law within a period of six weeks fro.....
- 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 ?
