- Home
- General Issues
- Appeals
- Payment of Pre-deposit
- Whether payment of pre-deposit can be made by way of Electronic Credit Ledger ?
Whether payment of pre-deposit can be made by way of Electronic Credit Ledger ?
Issue Favourable to Tax Payer ?:- yes
Held - . We also notice from Notification No. 53/2023 dated 02.11.2023 issued by the Ministry of Finance, Department of Revenue (Central Board of I.....
Issue Favourable to Tax Payer ?:- yes
Held - It is seen that by circular dated 6th July 2022 issued by the GST Policy Wing, Central Board of Indirect Taxes and Customs, Department of Re.....
Issue Favourable to Tax Payer ?:- yes
Held - After hearing the counsel for the petitioner as well as learned Standing Counsel, this Court finds that pre-deposit has been made by the Fir.....
Issue Favourable to Tax Payer ?:- yes
Held - CBIT&C has itself clarified that any amount towards output tax payable, as a consequence of any proceeding instituted under the provisio.....
Issue Favourable to Tax Payer ?:- no
Held - The provisions of section 41 of CGST Act, credit lying in the electronic Credit Ledger can be utilised only for self-assessed output Tax.
Issue Favourable to Tax Payer ?:- no
Held - The Court does not find the above decision to be helpful to the Petitioner. It is not possible to accept the plea of the Petitioner that “.....
- 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 ?
