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- Scope of Supply
- Valuation of Supply
- Whether discount is to be included in value of supply ?
Whether discount is to be included in value of supply ?
Issue Favourable to Tax Payer ?:- yes
Held - . We also find that the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in the natur.....
Issue Favourable to Tax Payer ?:- yes
Held - The third component of the demand on the incentives received by the appellant from Tata Motors for meeting sales targets. It is undisputed t.....
Issue Favourable to Tax Payer ?:- yes
Held - We have carefully considered the submissions made by both the sides and perused the records. We find that the fact is not under dispute that.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the facts available on record, it is clear that the appellant purchased the vehicles from M/s. Toyota Kirloskar Motors Pvt Ltd. on pr.....
Issue Favourable to Tax Payer ?:- yes
Held - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appel.....
Issue Favourable to Tax Payer ?:- yes
Held - It is observed that the appellant purchases vehicles from MUL and sells the same to the buyers. The agreement between appellant and MUL clar.....
- 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 ?
