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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 - When a show-cause notice is issued to a party, it is expected that the same would be taken to its logical consequence within a reasonable pe.....
Issue Favourable to Tax Payer ?:- yes
Held - Therefore, it was reasonable for the petitioners to proceed on the basis that the department was not interested in prosecuting the show caus.....
Issue Favourable to Tax Payer ?:- yes
Held - Delay condoned.
The special leave petition is dismissed.
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Issue Favourable to Tax Payer ?:- yes
Held - It is the case of the respondents that the show cause notice has remained undecided in view of the fact that it had been consigned to the ca.....
Issue Favourable to Tax Payer ?:- yes
Held - Therefore, once the assessee is given sufficient opportunity to remain present, to argue his case, either by himself or with the assistance .....
Issue Favourable to Tax Payer ?:- yes
Held - In the absence of any period of limitation it is settled that every authority is to exercise the power within a reasonable period. What woul.....
- 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 ?
