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- Demand and Recovery
- Validity of SCN / Order
- Whether combined show cause notice can be issued covering multiple financial years ?
Whether combined show cause notice can be issued covering multiple financial years ?
Issue Favourable to Tax Payer ?:- yes
Held - Under Section 73(3) the notice that has to be issued can be for “any period”. The Hon’ble Hig.....
Issue Favourable to Tax Payer ?:- no
Held - From a plain reading of Section 74 of the CGST Act, 2017, it does not prima facie come out that there is any pr.....
Issue Favourable to Tax Payer ?:- no
Held - After arguing the matter for some time, the learned counsel appearing for the petitioner states that he does no.....
Issue Favourable to Tax Payer ?:- no
Held - Insofar as the issue of consolidated notice for various financial years is concerned, a perusal of Section 74 o.....
- 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 ?
