Ques: Sir can we challenge demand order as they issued detailed order u/s 74 (9) on 04-02-2025 which is last date to pass order. But summary order in form DRC-07 was issued dated 12-02-2025 mentioned. 

Ans: There are Manu judgement in Taxo.online which says that department has to follow the rules framed under gst and even the procedure. Still on this aspect exactly there is yet to any decision.

Ques: Whether ITC on buildings, shops and flats which are used for further renting is available or blocked by way of Section 17(5)?

Ans: No it’s not available. Though in the recent judgement of Supreme Court in the case of safari retreat a functional test was proposed wherein building used as plant ITC will be available but at the same time in this finance bill 2025 the govt proposed to amend the law and treat that credit as blocked

Ques:  MY CLIENT HAS SHOWN THE TAX AMOUNT IN OUTWARD SUPPLY THROUGH MAJOR HEAD ” CESS ” IN GSTR 9 AND GSTR 1 BUT DUE TO PROPER TECHNICAL KNOWLEDGE FAILED TO SHOW THE CESS AMOUNT IN GSTR 3B FOR THE PERIOD JULY 2017 & MARCH 2018 . AS I HAVE ALREADY RECONCILED THE AMOUNT IN GSTR 9 , IN THIS SCENARIO APPELLATE AUTHORITY WILL GIVE ANY REILEF IN THIS POINT OR NOT ? GUIDE ME PROPER RESOLUTION WITH RELEVANT CASE LAWS

Ans: Given that the applicable tax liabilities have been discharged at the time of filing of GSTR 9, relief can be sought from the tax authorities.