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- Whether refund claim filed pursuant to favorable Appellate Order can be rejected on grounds of limitation ?
Whether refund claim filed pursuant to favorable Appellate Order can be rejected on grounds of limitation ?
Issue Favourable to Tax Payer ?:- yes
Held - Notwithstanding the petitioner had prevailed in his challenge to the order dated 20.06.2019, whereby its application for refund of 326/- was.....
Issue Favourable to Tax Payer ?:- yes
Held - The refund claim was admittedly not filed within the period of one year as prescribed in paragraph 2 of clause C of Notification No. 102/200.....
Issue Favourable to Tax Payer ?:- no
Held - There is no dispute that after adjudication / assessment, the appellant did remit the CVD plus BCD and the same was not under protest and, a.....
Issue Favourable to Tax Payer ?:- yes
Held - As there is no stay granted to the orders passed by CESTAT in the only appeal filed by petitioner and no appeal has been filed challenging t.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
