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- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
TRT-2025-1137
Issue Favourable to Tax Payer ?:- no
Held - As per Sr. No. 1 of Schedule I to the CGST Act, ‘Permanent transfer or disposal of business assets where input tax credit has been availed.....
TRT-2025-1041
Issue Favourable to Tax Payer ?:- no
Held - The concept of distinct person has been newly introduced under GST law. In brief, the establishments of a person with separate registrations.....
- 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 ?
