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- Whether appellate authority can entertain appeal without payment of pre-deposit ?
Whether appellate authority can entertain appeal without payment of pre-deposit ?
TRT-2025-1341
Issue Favourable to Tax Payer ?:- no
Held: The petitioners had preferred an appeal challenging the said order. Although, the learned advocate for the petit.....
TRT-2025-1361
Issue Favourable to Tax Payer ?:- yes
Held: On perusal of the impugned order dated 05.12.2024 (paragraph-6), it is revealed that the Appellate Authorit.....
TRT-2025-1343
Issue Favourable to Tax Payer ?:- no
Held - As per section 107(6) of the CGST Act, 2017, no appeal shall be filed unless the Appellant has paid admitted ta.....
- 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
