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Scope of Supply
- Whether GST is leviable on services received through secondment of employees from outside India ?
- Whether GST is leviable on services consumed outside India ?
- Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
- Whether GST can be demanded twice if either supplier or recipient has already discharged the tax liability ?
- Whether transfer of business to another GSTIN of the same entity qualifies as a going concern transfer ?
- Whether amounts received under a revenue sharing agreement are liable to GST ?
- Whether transfer of independent part of business as going concern is exempt from GST ?
- Whether GST is leviable on corporate guarantee without consideration between related parties ?
- Whether GST is leviable on employee recoveries ?
- Whether GST is leviable on transaction between Branch Office and Head Office?
- Whether GST is leviable on transaction between Liaison Office and Head Office?
- Whether free supplies is to be included in the value of main supply ?
- Whether consideration received in Indian Rupees from a bank located outside India qualifies as receipt of foreign convertible exchange ?
- Whether discount is to be included in value of supply ?
- Whether a Limited Liability Partnership (LLP) qualifies as a body corporate for the purpose of discharging liability under reverse charge ?
- Whether renting of a residential dwelling to a registered person attracts GST under reverse charge ?
- Whether GST is payable under reverse charge on services provided by a Director ?
- Whether GST is leviable on ocean freight ?
- How to identify supply as Composite or Mixed supply and their taxability ?
Supply transactions
Outward related parties transactions
Valuation of Supply
Reverse Charge Transactions
Composite/ mixed supply
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Input Tax Credit
- 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 input tax credit can be availed by supplier if tax was paid on exempted input supplies ?
- Whether input tax credit can be denied basis invoice errors like missing signature, address, registration number, etc. ?
- Whether input tax credit can be denied for lack of one-to-one correlation with output supplies ?
- Whether reversal of input tax credit is required if payment is not made to vendor against an invoice ?
- Whether input tax credit is allowed to recipient if tax is paid by supplier on exempt supply ?
- Whether input tax credit can be denied on photocopy of invoice ?
- Whether input tax credit is allowed if goods are used outside the assessee's premises ?
- Whether ITC can be availed by recipient prior to making payment of tax by supplier ?
- Whether input tax credit can be claimed basis reporting in GSTR-9, if it was not claimed in GSTR-3B ?
- Whether availment of IGST credit under the head of CGST and SGST and vice versa is valid ?
- Whether input tax credit reversal is required in case of transfer of business as a going concern ?
- Whether the extended time limit to avail input tax credit under Section 16(4) of the CGST Act is prospective or retrospective ?
- Whether time limit to avail input tax credit is applicable to Bill of Entries ?
- Whether input tax credit is allowed to recipient if the supplier delays in issuing the invoice ?
- Whether input tax credit on works contract for immovable property is disallowed even if not capitalized in the books ?
- Whether input tax paid is eligible on employee insurance premium for availing mediclaim ?
- Whether input tax credit is allowed on expenses incurred on buy-back of shares ?
- Whether input tax credit is allowed on expenses incurred in relation to issue of share capital ?
- Whether input tax credit is allowed on expenses incurred for employees ?
- Whether input tax credit is allowed on free supplies made during warranty period ?
- Whether input tax credit is allowed on corporate social responsibility expenses ?
- Whether input tax credit is allowed on construction activities which are capitalized in books of accounts ?
- Whether input tax credit is allowed on lifts, escalator, DG sets, ventilation, wooden flooring etc.
- Whether input tax credit is allowed on goods that are lost, destroyed, stolen, written off, or disposed of as gifts or free samples ?
- Whether input tax credit can be utilized to pay output tax liability after a show cause notice is issued ?
- Whether a prior notice is mandatory before blocking electronic credit ledger ?
- Whether electronic credit ledger can be blocked based on suspected wrongful availment of input tax credit ?
Eligibility / Reversal of ITC
Timeline to avail Input Tax Credit
ITC on blocked credit
Restriction on ITC utilization
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Refund
- Whether refund claim filed pursuant to favorable Appellate Order can be rejected on grounds of limitation ?
- Whether limitation period to file refund application is applicable on tax paid by mistake ?
- Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
- Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
- Whether refund claim can be allowed if application is filed beyond the prescribed timelines ?
- Whether refund application timeline can be counted from date of submission before the wrong jurisdictional office ?
- Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
- Whether refund application can be filed by recipient who borne the incidence of tax ?
- Whether refund claim can be rejected on the ground physical signature is missing on the invoice ?
- Whether refund claim can be rejected basis ground not raised in show-cause notice ?
- Whether refund claim can be clubbed across different financial year ?
- Whether manual filing of refund application is allowed under GST ?
- Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
- Whether refund of wrong payment of tax is allowed if incidence of tax is passed ?
- Whether refund is admissible of tax pertaining to erstwhile regime but paid under the GST regime ?
- Whether refund of IGST is allowed if exporter has claimed duty drawback ?
- Whether refund of input tax credit can be denied if availment of credit is not disputed by Department ?
- Whether refund of input tax credit can be denied due to no nexus with export of services ?
- Whether refund claim is allowed of inadvertent payment of tax on exempt supply ?
- Whether a refund of tax paid on a contract is allowed if the contract is subsequently cancelled ?
- Whether original documents are required to be submitted for verification of refund claim ?
- Whether refund can be withheld due to tag of risky exporter ?
- Whether sanctioned refund can be denied if revenue seeks to file appeal against the same ?
- Whether refund claim be simultaneously claimed for both zero rated exports and unutilized ITC arising from inverted duty structure ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
Timeline to apply refund
Validity of application of refund claim
Refund of tax
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Zero Rated Supply / Intermediary
- Whether products manufactured as per the requirement of foreign customer is intermediary service ?
- Whether integrated tax can be demanded made on 'Intermediary' services ?
- Whether export remittance can be received under a different GSTIN bank from the one under which the refund claim has been filed?
- Whether after sales support services provided to Indian customers as per agreement with Foreign Customer qualify as zero-rated supply ?
- Whether transaction between Branch Office and Head Office would qualify as export of services ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether supply of goods from a non-taxable territory to a non-taxable territory qualify is taxable ?
- Whether tax benefit is allowed to SEZ units if good / services are supplied outside the SEZ premises ?
- Whether canteen services / food provided to SEZ employees qualify as Zero rated supply ?
- Whether SEZ units are allowed to file refund of unutilized input tax credit ?
- Whether SEZ unit is required to pay GST on receipt of supplies covered under reverse charge mechanism ?
- Whether benefit of zero rating is allowed to SEZ units on all the inward supply of goods or services ?
Exports / Intermediary
Special Economic Zone
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Audit by Tax Authorities
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Whether writ petition can be filed against an ongoing investigation / show cause notice ?
- Whether departmental audit report can be challenged if audit is not completed within the prescribed timelimit ?
- Whether audit/adjudication proceedings are initiated by the proper jurisdictional officer ?
Validity of proceedings
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E-way Bill
- Whether tax or penalty can be imposed due to furnishing incorrect particulars on the e-way bill ?
- Whether penalty can be levied if goods are transported with expired / without e-way bill ?
Incomplete/ mistake in furnishing of E-way bill
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Search and Seizure
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GST Registrations
- Whether GST registration is required in a State if goods are directly supplied from its Customs port ?
Requirement of GST registartion
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Demand and Recovery
- Whether show cause notice can be raised on the basis of TDS / Form 26 AS of Income Tax Act ?
- Whether retired partner of a firm can be held liable for non-payment of GST dues ?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether a demand order can be set aside if show cause notice/ Order is uploaded under "additional notices" tab ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether Show Cause Notice/ Order is valid if it is issued without the signature of assessing officer ?
- Whether show cause notice can be issued under Section 74 of the CGST Act pursuant to completion of Audit by Department ?
- Whether proceedings are valid against a non-existent entity due its change in constitution ?
- Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
- Whether interest is payable on delayed filing of Form GSTR-3B when tax was already deposited in electronic cash ledger ?
- Whether an Order is valid if passed without considering extension sought for SCN reply ?
- Whether show cause notice has been issued by the proper officer ?
- Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
- Whether show cause notice / Order issued with a predetermined mind is valid ?
- Whether due date of reply/appeal to Show Cause Notice/Order it to be counted from its receipt or issuance date ?
- Whether Order is valid if passed beyond the scope of show cause notice ?
- Whether a demand order is valid if issued without allowing the mandatory 30-day period to pay the tax dues ?
- Whether corrigendum / addendum issued to alter the original show cause notice is valid ?
- Whether unsigned Order uploaded on the GST portal is valid ?
- Whether adjustment of tax demand can be made on a sub-judice matter ?
- Whether a fresh show cause notice can be issued during pendency of proceedings ?
- Whether substantial delay in adjudication of show cause notice is permissible ?
- Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
- 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 an order is valid if issued before the expiry of time granted to reply to the Show Cause Notice ?
- Whether order / show cause notice is mandatory to communicate through GST portal or is valid when communicated by email / registered post etc. ?
- Whether show cause notice is valid without prior issuing ASMT-10 for intimating discrepancy in the return?
- Whether show cause notice can be issued alleging refund granted was erroneous, without Department going into appeal ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether interest and penalty is leviable on incorrect sanction of refund by the Department ?
- Whether pre-deposit is mandatory for stay on demand in absence of the GST Appellate Tribunal (GSTAT)?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
- Whether provisional attachment of bank account / other property is allowed for more than 1 year ?
- Whether provisional attachment of bank account or other property is permissible when an appeal has been filed ?
- Whether provisional attachment of a bank account or other property is permissible if Form DRC-01 has not been issued ?
- Whether cash-credit facility can be provisionally attached ?
Validity of SCN / Order
Recovery Proceedings
Provisional attachment
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Appeals
- Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
- Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
- Whether date of service of order to authorised representative can be considered for computing timelines to file appeal ?
- Whether appeal can be allowed to file beyond the prescribed time limits ?
Timeline to file appeal
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Payment of tax
- Whether interest can be levied on delayed payment of tax if there was sufficient balance in electronic credit ledger ?
- Whether late fee is leviable due to delay in filing of returns after revocation of cancelled GST registration ?
- Whether interest is to be paid from date of availment of input tax credit if payment is not made to vendor within 180 days ?
Payment of tax, interest, late fee
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Input Service Distributor
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Transitional Credit
- Whether it is mandatory to transfer complete closing balance of Cenvat Credit into the GST regime ?
- Whether erstwhile Cenvat credit which left unutilized is allowed as refund under GST regime ?
- Whether revocation of suo-moto cancelled registration be allowed to transition the unutilized Cenvat credit to the GST regime ?
- Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
- Whether accumulated credit in respect of Tax Deducted at Source can be transitioned into the GST regime ?
- Whether refund or carry forward of rejected Cenvat credit during a refund claim is allowed under GST regime ?
- Whether refund is allowed of excess payment of Service tax due to downward revision of price, without revising the returns ?
- Whether Input Service Distributor registration can distribute the transitional credit ?
- Whether audit of transitional credit is to be undertaken as per provisions of GST law or erstwhile law ?
Carry forward/ refund of TRAN credit
Distribution of Transitional Credit
Verification of transitional credit
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Offences and Penalties
- Whether penalty can be imposed if books of accounts are maintained and audited regularly by Department ?
- Whether penalty can be invoked if there was a bona fide doubt about chargeability of tax ?
- Whether penalty can be invoked if assessee suo-motu approaches the department to intimate the issue ?
- Whether penalty can be imposed if the issue involves interpretation of law ?
- Whether penalty is invokable if earlier assessee has received a favorable decision in its own case ?
- Whether penalty is invokable if the facts were already in the knowledge of department ?
- Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
- Whether penalty can be invoked if non-payment of dues has come to notice only after audit by department ?
- Whether penalty can be invoked on cases involving revenue neutral situation ?
- Whether penalty can be imposed on partners separately if already imposed on partnership Firm ?
- Whether penalty is leviable if assessee has made disclosure in the statutory returns ?
- Whether penalty is leviable if irregular input tax credit was availed but not utilized ?
- Whether penalty can be imposed on employees / Directors for non-compliances made by the Company ?
- Whether penalty can be imposed due to delayed payment of tax ?
- Whether goods can be detained if the detention order is not passed within the prescribed timeline ?
- Whether vehicle / consignment can be detained or tax and penalty can be levied due to wrong destination of vehicle ?
- Whether goods can be detained during its movement on ground of undervaluation of goods?
Normal / Extended penalty
Detention
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Miscelleneous
- Whether lower authorities are bound to follow the direction provided by higher authorities ?
- Whether amendment by way of substitution is effective from the original date ?
- Whether debiting tax amount in profit and loss account or under receivable side of balance sheet leads to passing of incidence of tax ?
- Whether circular / Notification issued in contradiction of statutory law is valid ?
- Whether Chartered Accountant certificate in respect to unjust enrichment can be considered as valid evidence ?
- Whether delay in tax payment or filing of applications be alleged if caused by technical glitches on the GST portal?
- Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
- Whether Circular detrimental to assessee can be applied retrospectively ?
- Whether tax can be demanded due to inadvertently filing of incorrect Form GSTR-3B ?
- Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
- Whether mistake made in filing Form DRC-03 is allowed to be rectified ?
- Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
- Whether a rectification application under Section 161 can be filed on account of non-consideration of submissions ?
- Whether notice of tax demand served to a deceased person is valid ?
- Whether personal hearing can be granted for more than three times as required by the statue ?
- Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
- Whether personal hearing is mandatory if assessee selects 'No' for availing it ?
- Whether schedule of three hearing dates through a single personal hearing notice is valid ?
- Whether grant of three separate personal hearing is mandatory before adjudication of Order ?
- Whether demand Order can be issued without granting an opportunity of being heard ?
Miscellaneous ground in litigation
Personal Hearing
