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- Whether an assessee can claim benefit of a Circular issued during the pendency of litigation?
Whether an assessee can claim benefit of a Circular issued during the pendency of litigation?
Issue Favourable to Tax Payer ?:- yes
Held - On perusal of the aforesaid circular dated 2.1.2023 with regard to the input availment in FORM-3B clearly shows that the supplier has to file GSTR-1 as well as in the return of GSTR-3B for the tax period but he has to declare the supply but if he has declared the supply with the wrong GSTIN of the recipient in the Form of GSTR-1, in such cases, difference in GSTR claimed by the registered person in his retur.....
Issue Favourable to Tax Payer ?:- yes
Held: Another submission was made by Sri Sahai that the circular is dated December 5, 1988 and being an administrative order will apply prospectively and will have no application to the assessment year in question. This matter is also not res integra. Suits, appeals and second appeals are really steps in a series of proceedings and are regarded to be as one legal proceeding. Appeals and revisions are in the na.....
Issue Favourable to Tax Payer ?:- yes
Held- Hence we are unable to persuade ourselves to agree with the view expressed by the full bench of the High Court in the judgment under appeal that the Circular would apply only to proceedings pending before the Competent Authority.
Even before the matter was considered by the Full Bench of the Kerala High Court in the present case, the Delhi High Court had occasion to decide.....
- 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 ?
