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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 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 ?
