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- Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
Whether date of serving the Order is to be included for the purpose of computing the timelines to file an Appeal ?
Issue Favourable to Tax Payer ?:- yes
Held - In terms of Section 12 (1) of the Limitation Act, in computing the period of limitation for an appeal, the day .....
Issue Favourable to Tax Payer ?:- yes
Held - The impugned order has been passed under the provisions of Tamil Nadu Goods and Services Tax Act, 2017 (in short 'Act') and an appeal ought .....
Issue Favourable to Tax Payer ?:- yes
Held - We perused the record and also the decision in W.P. No.27071/2022. In similar circumstances, learned Division Bench of the High Court for th.....
Issue Favourable to Tax Payer ?:- yes
Held - The correctness of the stand taken by the appellant that he was sick and unable to take steps to file the appeal within the period of limita.....
Issue Favourable to Tax Payer ?:- yes
Held - The period of 3 months counting from the order-in-original dated 14.12.2019 would have expired on 13.03.2020. As such, the petitioner could .....
- 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 ?
