Ques: GST REGISTRATION IS CANCELLED WITH EFFECT FROM EARLIER DATE BUT RETURNS ARE FILED TILL THE DATE OF APPLICATION OF GST REGISTRATION CANCELLED. DEPARTMENT HAS DENIED ITC ON BASIS OF RC CANCELLED WITH RETROSPECTIVE DATE. KINDLY SHARE A CASE LAW FOR THE SAME WHERE ITC HAS BEEN ALLOWED AS ALL TAXES HAS BEEN PAID AND RETURN FILED TOO

Ans: One has to prove the bonafide of purchase and show that tax related to your purchase was duly paid by supplier. That’s the only option to contest the case

Ques: The answer you have given us is Form Ask GS Query No. #2310. What is the answer you have given us? So if we transfer the business as going concern then there in no gst liability as mentioned in schedule II of Section 7 of CGST Act. in case we are selling vehicle only above the WDV then only on margin above WDV the same will be taxable under GST.
The first one mentioned above is “Business as Going Concern” which you have to give us the detail reply to the department.
We are again asking you the question as follows.
“We closed our business and started another company. At that time, we transferred all our business vehicles to the company. Our GST department has audited and is asking us to pay GST. Please explain whether GST should be paid or not. If not, is there any flexibility in this regard? Please explain to me with the case law and judgment. That business is cement and iron.”

Ans: We have answered the question that if business is not transferred as going concern but closed then on vehicle sale only on the amount over and above WDV value of vehicle will be taxable under gst

Ques: pls provide the sac code for online data storage services?

Ans: Service Code 998316 –  Managed Services – Information Technology Infrastructure and Network Management Services