Ques: 882: Vendor has issued invoices on old address of the client. Client took the ITC on purchase made from the vendor. Now GST officer denying the ITC. What should be remedy.

Ans: Buyer has to prove that the old address is was registered earlier and the supplier was not aware that he shifted on new address. Based on that higher authorities normally take a lenient view

Ques: 881: In F.y 2019-20 my gst liability in IGST is of Rs. 6 Lac and instead of IGST my mistake CGST & SGST tax is paid of Rs. 3 Lac each now notice is received for the same and they are demanding IGST of Rs. 6 lac with interest. Please guide me

Ans: There are many cases when courts are saying that pay IGSTwithout interest and claim refund of wrong CGST paid earlier. Pls search relevant judgement from wwww.taxo.online

Ques: 880: ITC 04 not filed and Departmental Auditor is asking to treat them as a supply and supporting case law or writeup on ITC -04 not filer ?

Ans:

• Commissioner v. Salora Components Pvt. Ltd. – 2020 (371) E.L.T. A87 (S.C.)]
• ABI TECHNOLOGIES Versus ASSISTANT COMMISSIONER OF CUSTOMS, TUTICORIN – 2022 Taxo.online 465
• R.R. DISTRIBUTORS PVT. LTD. Versus COMMR. OF CENTRAL TAX, GST, DELHI NORTH – 2021 Taxo.online 622
• UNICHEM LABORATORIES LTD. Versus UNION OF INDIA – 2022 Taxo.online 862