TMI Blogwrong declaration in e-way billX X X X Extracts X X X X X X X X Extracts X X X X ..... Dear Expert, One of my client has purchased a heavy machinery and send it to the location of the contractor from the place where he purchased the equipment and accordingly e-way has been generated from bihar to manipur but the seller of equipment has supplied only at Guwahati, further my client has arrange the transporter and further generate the e-way bill from Guwahati to manipur but in e-way ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bill he shows it as outward supplies and show the amount of machinery with gst tax. now, ASMT-10 has been issued in which it shows that outward supplies has different as compare to e-way bill vs GSTR-3B (Shows the rental income in GSTR-3B ) and tax has been charged on differential amount. further no reply has been given by the client to department and show cause notice has been issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department but again no reply has been given by the client to department. now, department has issued DRC-07 pls clarify - Reply By Padmanathan Kollengode - The Reply = Once DRC-07 is issued, the only option is to file an appeal in APL-01 by paying 10% of the demanded tax as pre-deposit within 3 months. The issue involved appears to be only factual and no major legal issue seems ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be involved here. Produce before the appellate authority, a copy of Invoice of Heavy vehicle, E-way bills, communications with contractor and vendor as well as confirmation letters from parties involved to support of your facts. Only by going through the ASMT-10 , DRC-01A / DRC-01 , DRC-07 etc opinion can be provided. Advisable to consult an expert for filing the appeal. - Reply By KAS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TURI SETHI - The Reply = If transaction is genuine, it is a procedural and technical lapse. I think there is no revenue loss in this transaction. The case is worth fighting. I support the views of Sh. Padmanathan Kollengode Ji. - Reply By Shilpi Jain - The Reply = Was hearing notice given to your client? Were the principles of natural justice followed by department before giving th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order? Is it not a notice/order with mere assumption without any evidence regarding taxability? It looks like the department has not identified the exact nature of the supply that it is looking to tax and merely on the basis of the difference has imposed tax liability. This is a good case to file a Writ in the High COurt to get relief without the need to make the 10% pre-deposit. Consider this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in case the stakes are high. T - Reply By Amit Agrawal - The Reply = Many factual aspects are not clear from the query raised, at least to me. Why original supplier transported said machinery only to Guwahati? What happens to said machinery at Guwahati? Is your client is registered at Guwahati and if yes, who has taken ITC against original supply (Guwahati / Manipur) of machinery? Who (i.e. Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nipur / Guwahati) has raised invoices showing 'renting' of said machinery? So on ....... - wrong declaration in e-way bill - Query Started By: - AJIT Tiwary Dated:- 17-5-2023 Goods and Services Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
