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- 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 stipulated time and instead files after 2 years claiming that there is no time. The laws and the rules that specifically mention the due dates cannot be ignored.
The basis for filing a refund claim under Rule 5 is the shipping bill, whereas the appellant filed the complete refund claim along wi.....
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 refund has been rejected by the authority on the ground of limitation vide order dated 23.4.2020 i.e. Annexure-7 to the writ petition.
In the meantime, Circular bearing No. 162/18/2021-GST dated 25.9.2021 was issued by the CBIC on the subject/clarification in respect to refund of tax specified.....
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 of the Notification No 12/2013-ST. Infact it is not the case of the revenue that the appellant is not eligible to make such claims. Their only objection is to the claim being filed beyond the period of one year as per the notification. We are of the considered opinion that once the appellant is found.....
- 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 ?
