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- Normal / Extended penalty
- Whether penalty can be invoked on cases involving revenue neutral situation ?
Whether penalty can be invoked on cases involving revenue neutral situation ?
Issue Favourable to Tax Payer ?:- yes
Held - Learned Counsel, Mr. O.P. Agarwal, assailing the impugned order inter alia urges that demand of Rs. 2,90,628/- have been confirmed on <.....
Issue Favourable to Tax Payer ?:- yes
Held - It is a settled legal position that Revenue cannot invoke larger period of limitation in cases involving Revenue Neutral Situation, because .....
Issue Favourable to Tax Payer ?:- yes
Held - We have ourselves indicated that the two types of goods were different in nature. The question is about the intention, namely, whether it wa.....
Issue Favourable to Tax Payer ?:- yes
Held - It is here we agree with the contention of the learned senior counsel for the appellant, in the circumstances which are explained by him and.....
- 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 ?
