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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 ?
TRT-2026-1017
Issue Favourable to Tax Payer ?:- yes
Held - We may dispose of the argument of Mr.Vijay Hansaria learned senior counsel for the appellants. It is his say that the Circular issued on 27th July, 1971 by the Director of Public Instructions in which the teachers in the primary schools were considered as 'A' category teachers. It is clear that the aforesaid circular was issued permitting the incumbents to draw higher pay scales because they were teaching for a long time in the institut.....
- 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 ?
