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- Demand and Recovery
- Validity of SCN / Order
- Whether substantial delay in adjudication of show cause notice is permissible ?
Whether substantial delay in adjudication of show cause notice is permissible ?
Issue Favourable to Tax Payer ?:- yes
Held - During the prolonged period of 03.04.2009 to 21.07.2016, no effective steps were taken for adjudication of the impugned show cause notice. I.....
Issue Favourable to Tax Payer ?:- yes
Held - The unamended Section 28(9) of the Customs Act, specifically provides that the proper officer ‘shall’ determine the amount of duty withi.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, admittedly the show cause notice which culminated in the passing of the impugned Order-in-Original was issued on 12.03......
Issue Favourable to Tax Payer ?:- yes
Held - In the facts of this case as well, the Respondents have not acted in the manner as required by law. True that, while the Respondents’ righ.....
Issue Favourable to Tax Payer ?:- yes
Held - In our view, therefore, it would only be reasonable for petitioner to proceed on the basis that department was not interested in prosecuting.....
Issue Favourable to Tax Payer ?:- yes
Held - In the facts of the present case the impugned show cause notices were issued in the year 2008. The same have not been adjudicated upon and t.....
- Whether reimbursement of expenses is leviable to GST?
- 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 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 ?
