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: 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