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- Whether interest and penalty is leviable on incorrect sanction of refund by the Department ?
Whether interest and penalty is leviable on incorrect sanction of refund by the Department ?
TRT-2026-1288
Issue Favourable to Tax Payer ?:- no
Held - Meanwhile, the petitioner also preferred an appeal before the first respondent which has culminated in the impugned order. By the impugned order, the second respondent has dropped the penalty imposed on the petitioner under Section 74 of the CGST Act, 2017 but has uphold the levy of interest under Section 50 of the CGST Act, 2017.
Admittedly, the petitioner was not entitled to avail input tax credit on the Basic Customs Du.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
