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- Transitional Credit
- Carry forward/ refund of TRAN credit
- Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
Whether carry forward / refund of unutilised Education Cess, Secondary and Higher Education Cess and Krishi Kalyan Cess is allowed under GST regime ?
Issue Favourable to Tax Payer ?:- yes
Held - Since the Order-in-Original confirms the demand raised in the show-cause notice, the request is made for the stay on the ground that the exe.....
Issue Favourable to Tax Payer ?:- yes
Held - In Bharat Heavy Electricals, a Division Bench of the Tribunal examined whether credits create a vested right and do not extinguish with the .....
Issue Favourable to Tax Payer ?:- no
Held - Operative part of the order dated 16.10.2020 referred above reads as under:-
"For the aforesaid reasons, we are inclined to allow the .....
Issue Favourable to Tax Payer ?:- no
Held - The transition of unutilised Input Tax Credit could be allowed only in respect of taxes and duties which were subsumed in the new GST Law. A.....
- 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 ?
