Q. Is there any high court judgement favouring department in case where the assesse has not produced any document in front of adjudicating authority but has taken relief by submitting the documents directly to the appeal authority
Ans.
There is no such judgment were it had been mentioned specifically that taxpayer had not given reply and submitted documents in front of the AA and got relief from court to submit before the Appeal authority. From professional point of view, file an appeal and quote: no opportunity of being heard was provided and appellate authority are listening to cases where there is expartee order.
Q. WE MISTAKENLY EXCESS CLAIMED IGST ON IMPORT IN FY 2025-26 NOW IN FY 2026-27, HOW TO REVERSE THAT IGST ON IMPORT? PLEASE GUIDE STEP BY STEP
Ans.
The excess claimed IGST in case of import can be reversed via filing of DRC 03 u/s 74A(8) and in remarks mentioned the reversal of ITC on account of import of goods.
Q. Show cause Notice receive REG-17 reason is six months gstr-3b nil filed
Kya GST no ko cancelled ho gye Ga Kya
Ans.
As per our opinion, filing of nil returns means that business has not commenced. Now you need to check the type of registration. If the RC taken is voluntary, in that case as per the Section 29(2)(d), GST RC can be cancelled. However if you have the proper justification that the reason for filing of nil return, the cancellation SCN can be dropped.
Q. Consequence of voluntary payment of DRC-03 against mismatch in destination in E-way bills
Ans.
If paid before SCN, 15% penalty under section 74(5) may be levied.
Q. I HAVE A CLIENT WHICH DEALS IN EXEMPT GOODS BUT HAS GO DOWN ON RENT. PLEASE ADVISE WHETHER RCM WILL BE APPLICABLE ON RENT
Ans.
Yes, RCM applicable if taken from unregistered landlord
Q. GsT rate on construction of Commercial & Residential Building with ITC or without ITC. Please confirm
Ans.
Commercial: 12% with ITC and Residential: 5% without ITC
Q. Please let me know the hsn rate and tax rate of the item Ready to mix Chia Pudding.
Composition of the product is also mentioned:-
1. Instant Chia Pudding:
Ready Premix: Just add water
Ingredients:
Milk powder
Pea Protein
FOS
Fruit / Chocolate Powder
Oats
Pumpkin, Sunflower, Chia Seeds
Allulose
Raisins
Himalayan Pink Salt
natural Fruit Flavour and Color
Ans.
According to us- 5%-2106 (other than 21069020)- Food preparations not elsewhere specified or included [other than pan masala].
