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- Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
Whether Department can take contrary stand in subsequent cases if Appeal was not filed earlier on similar issue ?
Issue Favourable to Tax Payer ?:- yes
Held - In Gondakar Vrs. CCT, (1983) 54 STC 190 (Kar), it has been held that consistency in the judicial administration should not ordinarily be sacrificed unless there is compelling reason. The need for consistency in approach and uniformity in the exercise of judicial discretion in respect of similar cases require that all similar matters should receive similar treatment except where the factual difference require a different.....
Issue Favourable to Tax Payer ?:- yes
Held - I also find that for the previous period before the amendment sought in the definition of ‘input service’, the Ld. Commissioner (Appeals) has himself allowed the cenvat credit on ‘Business Auxiliary Service’ and various orders are on record. Further, I note that once the order of the Ld. Commissioner (Appeals) has attained finality and department has not filed any appeal then now the department is not permitted to take a contrar.....
- 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 ?
