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- Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
Whether GST is leviable on duty-free shops operating at the departure and arrival terminals of the airport ?
Issue Favourable to Tax Payer ?:- yes
Held - Today, when the mater is called, it is brought to the notice of this Court that the issue has been set at rest and is no longer res integra,.....
Issue Favourable to Tax Payer ?:- yes
Held - Learned Senior Counsel appearing for the respondent also made a reference to the decision dated 31.08.2018 of the Central Government exercis.....
Issue Favourable to Tax Payer ?:- yes
Held - The Commissioner (Appeals) agreed with the appellant that the duty free shops were situated beyond the customs frontier of India and, theref.....
Issue Favourable to Tax Payer ?:- yes
Held - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment and the compulsions of th.....
Issue Favourable to Tax Payer ?:- yes
Held - During the pendency of the writ petition, the very same issue came up for consideration before the Hon'ble Bombay High Court in the decision.....
Issue Favourable to Tax Payer ?:- yes
Held - It is a matter of record that the petitioner(s) sell goods to the international passengers i.e. departing passengers or passengers arriving .....
- 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 ?
