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- Whether GST is leviable on transaction between Liaison Office and Head Office?
Whether GST is leviable on transaction between Liaison Office and Head Office?
Issue Favourable to Tax Payer ?:- no
Held- Since, the Appellant are, inter-alia, undertaking numerous activities pertaining to the organization of the various events in the nature of s.....
Issue Favourable to Tax Payer ?:- yes
Held - For the activities undertaken by the Head Office located abroad, no consideration is paid by the applicant to the Head Office. Since the lia.....
Issue Favourable to Tax Payer ?:- no
Held - While on one hand applicant has submitted that it is not undertaking any supply, on the other hand applicant accepts that it connects busine.....
Issue Favourable to Tax Payer ?:- yes
Held - The Appellant has been granted permission by RBI vide letter dated 11-06-2014 to act as a liaison office for its Head office in Germany. We .....
Issue Favourable to Tax Payer ?:- no
Held - There is no doubt that the applicant is facilitating supply between the HO and Indian customers. They have a mandate from RBI for this purpo.....
Issue Favourable to Tax Payer ?:- yes
Held - For GST to be applicable on the accounting entry made for the purpose of Indian accounting requirements in the books of accounts of Project .....
- 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 ?
