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- 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 ?:- no
Held - Insofar as the issue of consolidated notice for various financial years is concerned, a perusal of Section 74 of the CGST Act would itself show that at least insofar as fraudulently availed or utilized ITC is concerned, the language used in Section 74(3) of the CGST Act and Section 74(4) of the CGST Act is “for any period” and “for such periods” respectively. This contemplates that a .....
Issue Favourable to Tax Payer ?:- yes
Held: DRC -01A as well as Show Cause Notice DRC -01, in view of undisputed plea that subject matters of the financial years involved in the present case are different and therefore, separate Intimations and if necessitated so after considering the response separate Show Cause Notices DRC-01 are to be issued, Intimation dated 20.06.2024 ( Annexure P -1) and Show Cause Notice dated 05.08.2024 (Annexure P -2.....
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- 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 ?
