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- Validity of SCN / Order
- Whether a demand order can be set aside if show cause notice/ Order is uploaded under "additional notices" tab ?
Whether a demand order can be set aside if show cause notice/ Order is uploaded under "additional notices" tab ?
TRT-2026-1413
Issue Favourable to Tax Payer ?:- no
Held: We are of the considered opinion that the order passed by the respondent authorities/Proper Officer is based on the acceptance of fact by the petitioner that they had wrongly availed and utilised the input tax credit during the year 2017-18, this Court need not go into the issue of service of notice in the present case for a simple reason that the petitioner has already submitted its reply before the Proper O.....
- 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 ?
