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- Whether limitation period to file refund application is applicable on tax paid by mistake ?
Whether limitation period to file refund application is applicable on tax paid by mistake ?
Issue Favourable to Tax Payer ?:- yes
Held: The view of the Hon’ble High Court of Gujarat appears to be that any collection of tax would have to meet .....
Issue Favourable to Tax Payer ?:- yes
Held: Where the levy of tax itself is found to be invalid or based upon an enactment or charging provision, which is s.....
Issue Favourable to Tax Payer ?:- no
Held - We find that the appellant have admittedly paid the service tax under the head of service tax of renting of immovable property service and t.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, the disputed tax has been paid by the service recipient. He has paid it directly and has neither collected the amount&n.....
Issue Favourable to Tax Payer ?:- yes
Held - Since as per the settled law the appellant was not liable to pay any tax therefore whatever has been paid by them was due to mistake of law......
Issue Favourable to Tax Payer ?:- yes
Held - I find that the Hon'ble High Court of Bombay in the case of Parijat Construction Vs. Commissioner of Central Excise, Nashik [2018 (359) ELT .....
- 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 ?
