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- Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
Whether appeal filed is time barred due to delay/ non-submission of hard copy with the appellate authorities ?
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against was within 7 days of su.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed against.....
Issue Favourable to Tax Payer ?:- yes
Held - As per the unamended rule 108 (3) of the Rules, the time of filing certified copy of the order appealed ag.....
Issue Favourable to Tax Payer ?:- yes
Held - If the order was not uploaded on the common portal, the self-certified copy could be filed within seven days fr.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, appellant, on 26.11.2022 i.e. within five days of the filing of the appeal through the onl.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a furt.....
- 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 ?
