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- Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
Whether a Notification extending the timeline to issue a show cause notice without GST Council's recommendation is constitutionally valid?
Issue Favourable to Tax Payer ?:- yes
Held: The Section 168A was inserted in the CGST Act, 2017 vide Section 7 .....
Issue Favourable to Tax Payer ?:- yes
Held: On 23rd April, 2025, this Court, having noted that the validity of the impugned notifica.....
Issue Favourable to Tax Payer ?:- not applicable
Held: A plain reading of this provision makes it clear that it gives power to the Government to the.....
Issue Favourable to Tax Payer ?:- yes
Held: It is apparent that for the Government to exercise the powers under Section 168A to extend th.....
- 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 ?
