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- Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
Issue Favourable to Tax Payer ?:- yes
Held - On perusal of the submissions made by the Appellant, it is observed that they are fulfilling all the conditions stipulated for the Central G.....
Issue Favourable to Tax Payer ?:- no
Held - We find that Clause (e) of Para 5 of Schedule II of the Central Goods and Services Tax Act, 2017 provides the following activity to be treat.....
Issue Favourable to Tax Payer ?:- no
Held - In this case, if there is any delay on the part of the supplier/contractor to provide materials/ services, Liquidated damages (LD) are .....
Issue Favourable to Tax Payer ?:- no
Held - It was found that Sr. No. 62 (heading 9991 or 9997) of Notification No. 12/2017- Central Tax (Rate) dated 28th June 2017 provides NIL r.....
Issue Favourable to Tax Payer ?:- no
Held - We have already arrived at the conclusion that in section 3 of the contract the specific clause - 7 provides for the levy of liquidated dama.....
Issue Favourable to Tax Payer ?:- no
Held - The EMI paid by the customers is a fixed amount payable at a specified date, which includes both interest and the principal amount. In cases.....
- 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 ?
