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- Refund
- Interest on delayed refund of tax
- Whether higher rate of interest be allowed if the refund is not processed within a period of 60 days of filing the application?
Whether higher rate of interest be allowed if the refund is not processed within a period of 60 days of filing the application?
Issue Favourable to Tax Payer ?:- yes
Held: The legislature was conscious of the two different situations, as it granted 9% interest in the proviso, when consequent to an order being pa.....
Issue Favourable to Tax Payer ?:- yes
Held - Insofar as directions to the proper officer are concerned, we may refer to Section 54, sub section (7), which m.....
Issue Favourable to Tax Payer ?:- yes
Held - The provisions of Section 56 of the CGST Act read with the provisions of Sections 54(7) and 54(8) of the CGST A.....
Issue Favourable to Tax Payer ?:- no
Held - The instant cases have not arisen from any order passed by an Adjudicating Authority or Appellate Authority or .....
- 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 ?
