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: We are having 14 GSTINs across India. Since the beginning, we have been doing cross-charges for the common charges incurred for all brands at HO such as Advertising, audit fees, etc. My query: 1) Do we need an agreement between HO and its branches to share the common expenses mentioned above? 2) We would like to initiate the ISD registration process in 4th week of Mar 2025 so that we can get the ISD registration in the last week of Mar 2025 or 1st week of April 2025 and accordingly we can share the ISD registration number with all the vendors who are supplying common services at HO and we can file the ISD return wef 01-04-2025 and file the cross charges up to 31-03-2025.

Ans: You are right. For cross charge there should be some basis may be an agreement and for going forward you can take ISD registration

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