- Home
- General Issues
- Demand and Recovery
- Validity of SCN / Order
- Whether interest is payable on delayed filing of Form GSTR-3B when tax was already deposited in electronic cash ledger ?
Whether interest is payable on delayed filing of Form GSTR-3B when tax was already deposited in electronic cash ledger ?
TRT-2025-1433
Issue Favourable to Tax Payer ?:- yes
Held - Considering the Section 49 of the Central Goods and Services Tax Act, 2017 and para-24 of Arya Cot.....
TRT-2025-1253
Issue Favourable to Tax Payer ?:- yes
Held - A reading of the Section 39 of the Act will reveal that every registered person, who is required to furnish the returns .....
- 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 ?
