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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 stand taken by the New Kishan Cement and Major Cement is also fortified by the fact that upon request being made for providing test report of samples drawn on 26.4.08, the Revenue has not provided the same and has instead chosen to issue a Corrigendum dated 14.2.13 seeking to amend the Show Cause Notice after a period of almost 2 years from them date of issuance of the Show Cause Notice. Further, the Revenue had made the matter wors.....
Issue Favourable to Tax Payer ?:- yes
Held - By addendum, dated 7-3-1985 the department consciously gave up invocation of Rules 9, 49, 52A, 53 and 173F of the Central Excise Rules including the provisions of Rule 173Q. Initially demand was also raised to Rs. 7,90,757.04. This amended show cause notice raised fresh ground by which it was stated that the appellants had been manufacturing computer peripheral devices falling under Tariff Item 33DD and had supplied the main peripherals.....
- 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 ?
