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- Miscellaneous ground in litigation
- Whether lower authorities are bound to follow the direction provided by higher authorities ?
Whether lower authorities are bound to follow the direction provided by higher authorities ?
Issue Favourable to Tax Payer ?:- yes
Held - We are surprised as to how the Committee of two Commissioners has not only concluded that the Commissioner (Appeals) does not have to follow.....
Issue Favourable to Tax Payer ?:- yes
Held - In this connection, it would be pertinent to refer to the decision of Supreme Court in The Bhopal Sugar Industries Ltd. vs. the Income-Tax O.....
Issue Favourable to Tax Payer ?:- yes
Held - Learned Commissioner seems to be not aware of the Principle of Judicial Discipline and in particular Article 141 of the Constitution of Indi.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court in Karanja Terminal & Logistic Pvt. Ltd. V/s. Principal Commissioner of Income Tax & Ors. following the judgment of the A.....
Issue Favourable to Tax Payer ?:- yes
Held - Four different High Courts have also taken the view against which the SLP was preferred and earlier also the Tribunal granted refund against.....
- 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
