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- Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
Issue Favourable to Tax Payer ?:- yes
Held - The issue involved in the present Writ Petitions, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has categorically held as under:
"This Court considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment o.....
Issue Favourable to Tax Payer ?:- yes
Held - The issue involved in the present Writ Petitions, has been squarely covered by the common order of this Court, dated 17.10.2024 passed in W.P.Nos.25081 of 2023, etc., batch, wherein, this Court has categorically held as under:
"Court considering the fact that the issue involved in all these Writ Petitions is only with regard to the availment of ITC.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that the Gazette Notification has been issued on 16.08.2024 by inserting sub-section (5) under Section 16 of the CGST Act w.e.f. 1st day of July, 2017 after sub-section (4).
It is evident that the insertion of the aforesaid provision has been made effective from the 1st day of July, 2017, whereby and whereunder, it has been provided that “Notwithstandi.....
Issue Favourable to Tax Payer ?:- yes
Held - Prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was 30th September. Considering the difficulties in the initial stage of the implementation of the GST regime, its understanding, and compliance, the Legislature effected the amendment and extended the time for filing the return for September to 30th November in each succeeding Financial Year. Th.....
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- 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 ?
