- Home
- General Issues
- Refund
- Refund of protest / pre-deposit amount
- Whether deposit made during audit / investigation can be treated as pre-deposit and refund be allowed ?
Whether deposit made during audit / investigation can be treated as pre-deposit and refund be allowed ?
Issue Favourable to Tax Payer ?:- no
Held - The petitioner claims that the said amount was paid under protest, though there is no documentary evidence produced by the petitioner before.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the amount under refund claim were deposited partly during investigation and partly during pendency of the 1st appeal. Further, .....
Issue Favourable to Tax Payer ?:- yes
Held - It is, therefore, clear from the aforesaid decisions of the High Courts and the Tribunal that any amount deposited during the pendency of ad.....
Issue Favourable to Tax Payer ?:- yes
Held - It is difficult for this Court to accept that the payment of custom duty imposed pursuant to an order while appealing the same can be constr.....
Issue Favourable to Tax Payer ?:- yes
Held - Having considered the rival contentions, I find that learned Commissioner (Appeals) have rightly held that the amount remained with the reve.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that there is no dispute that the department has collected Rs. 9 Lakhs even though the adjudication process was undergoing. The amoun.....
- 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 ?
