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- General Issues
- 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 - Where show cause notices were issued but adjudicating order has not been passed for such a long period, in this case almost 25 years, such s.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court in case of The Bombay Dyeing and Manufacturing Company Limited Vs. Deputy Commissioner of CGST & CX (supra) after adverting t.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not expected from the assessee to preserve the evidence/record intact for such a long period to be produced at the time of hearing of .....
Issue Favourable to Tax Payer ?:- yes
Held - On facts and in the circumstances, we are satisfied that the proceedings arising out of the impugned show-cause notice having remained dorma.....
Issue Favourable to Tax Payer ?:- yes
Held - In effect, the attempt to revive the proceeding after 18 years appears to contrary to the circulars issued generally by the Department for e.....
Issue Favourable to Tax Payer ?:- yes
Held - In the case of Siddhi Vinayak Syntex Pvt. Ltd., this Court extensively examined the maintainability of writ petition in wake of the existenc.....
- 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 ?
