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- Whether circular / Notification issued in contradiction of statutory law is valid ?
Whether circular / Notification issued in contradiction of statutory law is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - It is a settled proposition of law that circular cannot have an overriding effect on a statutory provision. This well settled proposition of.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the firm opinion that the circular dated 31.03.2020, being a subordinate legislation, is repugnant and conflicting to the parent l.....
Issue Favourable to Tax Payer ?:- yes
Held - Any circular issued under Section 168(1) of the Act is only for the purpose of bringing uniformity in the implementation of the Act. The int.....
Issue Favourable to Tax Payer ?:- yes
Held - The law in this respect is settled to the extent that whenever there is a conflict between the provisions of a statutory Act and that of a n.....
Issue Favourable to Tax Payer ?:- yes
Held - That the Circular cannot override the law. Section 54 of the CGST Act provision as well as the Rule 90(3) does not provide any time limit fo.....
Issue Favourable to Tax Payer ?:- yes
Held - Circulars might mitigate rigours of law by granting administrative relief beyond relevant provisions of the statute, however, Central Govern.....
- 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 ?
