Scope of SCN - Eligibility of ITC claimed based on the movement ...

GST

May 2, 2022

Scope of SCN - Eligibility of ITC claimed based on the movement of goods - Missing Vehicle details - discrepancies between purchase register and inward E-way bills - There are no merits in challenge to the impugned show cause notice by the petitioner - The petitioner are directed to file a detailed reply including objections which has been raised in this writ petition before the respondent - HC

View Source

← Previous Next →

Scope of SCN - Eligibility of ITC claimed based on the movement ...

GST

May 2, 2022

You may also like:

Input Tax Credit denied - availment and utilisation of ITC by the petitioner against invoices issued without actual receipt of goods - According to the dictum of the...

FORM GST ITC-4 - Details of goods/capital goods sent to job worker and received back - Goods and Services Tax - New Form ITC-4 substituted.

Availing and utilization of Input Tax Credit - The applicant had initially opted to pay GST at a lower rate without availing full ITC on goods and services used in their...

Entitlement to Input Tax Credit (ITC) - Inward supply of Car / Demo cars - Car used for demonstration purpose to the potential customer interested in buying Mercedes...

Denial of Input Tax Credit (ITC) - Proof of movement of Goods (E-way bill) not produced - The High court acknowledges that the petitioner submitted original tax...

Input Tax Credit - Capital goods - motor vehicle - authorized car dealer - if the applicant is retaining the vehicle for his workshop as replacement vehicle as mentioned...

Procedure relating to sanction, post-audit and review of refund claims - Guidelines issued to ensure uniformity in issuance of speaking order for refund - Details...

Wrongful claim of Input tax credit - bogus supply - vague SCN - SCN did contain the details about the foundation of the case - principles of natural justice - From the...

CENVAT credit - capital goods - Vehicle used for Demonstration purpose - As per Section 18(6) of the CGST Act, when there is a supply of capital goods on which ITC has...

Classification of imported goods/ Ranger (non-electric) Vehicles - import of vehicles including All Terrain Vehicles [ATVs] - even if passengers are transported in the...

Input Tax Credit (ITC) - Genuineness - Onus to prove - Mere production of the invoices or the payment made by cheques is not enough and cannot be said to be discharging...

Detention of goods alongwith vehicle - levy of penalty - Movement of the vehicle on the wrong direction - revenue considered the same as it was moving without valid...

CENVAT credit - tyres used in RBO (material handling equipment) for mining operations - these vehicles are not meant to be used for movement of materials in the mines....

Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service...

Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure...

Quick Updates: