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- Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
Whether deficiency memo is valid if issued post statutory period of 15 days from the date of filing of refund application ?
Issue Favourable to Tax Payer ?:- yes
Held - Rules 90(2) and (3) of the DGST Rules states that within fifteen days from the date of filing of the refund application, the respondent has to either point out discrepancy/deficiency in FORM GST RFD-03 or acknowledge the refund application in FORM GST RFD-02. In the event deficiencies are noted and communicated to the applicant, then the applicant would have to file a fresh refund application after rectifying the deficiencies.
Adm.....
Issue Favourable to Tax Payer ?:- yes
Held - The rival parties are at consensus that if the petitioner makes a fresh application for a refund of excess tax paid by the present petitioner, the same shall be dealt with in accordance with law afresh.
Hence, in view of the consensus between the parties, the order impugned dated 22.11.2019 contained in Annexure P/1 is quashed. The petitioner is granted liberty to move an application afresh for refund of excess tax within 30 days .....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
