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- Demand and Recovery
- Validity of SCN / Order
- Whether corrigendum / addendum issued to alter the original show cause notice is valid ?
Whether corrigendum / addendum issued to alter the original show cause notice is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - The Commissioner (Appeals) found as the fact that the corrigendum alone was served upon the two respondents and it was during the personal h.....
Issue Favourable to Tax Payer ?:- yes
Held - The ‘corrigendum’ issued six years later on 19th January 2000, this Court has no hesitation in concluding that the so-called corrigendum.....
Issue Favourable to Tax Payer ?:- yes
Held - The Appellant filed a reply to the said Show-Cause Notice (SCN) on 5th January, 1994.
For a period of six years thereafter nothing hap.....
Issue Favourable to Tax Payer ?:- no
Held - At this stage, another aspect needs to be taken into consideration as regards the legality and validity of the Corrigendum dated 21.02.2022 .....
Issue Favourable to Tax Payer ?:- yes
Held - We find that payment of differential duty penalty and interest has been made on 28.08.2020 within one month of the issue of the show cause n.....
Issue Favourable to Tax Payer ?:- yes
Held - As far as this submission is concerned, the Court notices that there was sufficient opportunity for the DRI, if aggrieved by the order passe.....
- 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 ?
