- Home
- General Issues
- Refund
- Timeline to apply refund
- Whether refund claim can be allowed if application is filed beyond the prescribed timelines ?
Whether refund claim can be allowed if application is filed beyond the prescribed timelines ?
Issue Favourable to Tax Payer ?:- no
Held - Any claim filed thereafter along with the shipping bills is a fresh claim and the appellant on remand should have filed the claim with the s.....
Issue Favourable to Tax Payer ?:- yes
It is apparent from the record that the petitioner made payment in a wrong head and there is no dispute regarding the same. However, his claim for .....
Issue Favourable to Tax Payer ?:- yes
Held - it is evident that the appellant fulfilled the criterias of eligibility to claim refund of the service tax paid on input services in terms o.....
- 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 ?
