Ques: GST ITC is disallowed as vehicle movement is not tracked on the toll plaza by the department, However all documents of Purchase Invoice, Lorry Receipt, Goods received note, Vehicle loading pictures have been submitted.

Ans: One has to explain that why vehicle is not tracked in Toll Plaza. There may be reason that different route was adopted. in Substance we have to prove that there was bonafide issue rather having any intention to evade the tax and contest based on this premises

Ques: Can a notice u/s 74 be issued for the claim of blocked ITC traced during audit? Pls mention some case laws for this.

Ans: In earlier regime of service tax it was settled principal that based on audit findings section 74 (extended period can not be invoked. You need to use those judgements

Ques: Radio walkie talkie used by defence, police with other items such as antenna, keypad microphone , service manuals etc is composite supply or mixed supply?

Ans: It depends on the agreement. As such service can always be mixed or even composite. Pls check if they are naturally bundled then composite supply else mixed