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- Whether GST is leviable on transaction between Branch Office and Head Office?
Whether GST is leviable on transaction between Branch Office and Head Office?
Issue Favourable to Tax Payer ?:- no
Held - It is evident that the employees of the Appellant's Head Office are working at behest of the Head Office, and not at behest of the Branch Of.....
Issue Favourable to Tax Payer ?:- no
Held - In the subject case the site offices/group companies cannot be treated as persons who are employed by the applicant. The site offices are in.....
Issue Favourable to Tax Payer ?:- no
Held - As per Section 25 of the CGST Act, 2017, “a person who has obtained or is required to obtain more than one registration, whether in one St.....
Issue Favourable to Tax Payer ?:- no
Held-There is no dispute that each unit registered in different States is a distinct person as per 25(4) of the CGST Act. When two units of the sam.....
Issue Favourable to Tax Payer ?:- no
Held - The services provided to the employer, i.e. the corporate office by the persons employed by the corporate office are in the nature of the em.....
- 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 ?
