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- Validity of SCN / Order
- Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
Issue Favourable to Tax Payer ?:- yes
Held - The observation in the impugned order dated 23.12.2023 is not sustainable for the reasons that the reply filed by the petitioner is a detail.....
Issue Favourable to Tax Payer ?:- yes
Held - It is apparent from the above that the show cause notice is inadequate and fails to meet the requisite standards of a show-cause notice. The.....
Issue Favourable to Tax Payer ?:- yes
Held - It is true that the petitioner has not specifically raised the said ground before the appellate authority but the fact remains that mandator.....
Issue Favourable to Tax Payer ?:- yes
Held - The appellants applied for revocation of such order, which was once again rejected by a non-speaking order. When the matter was carried on a.....
Issue Favourable to Tax Payer ?:- yes
Held - For the foregoing reasons, this Court is of the considered view that being a non-speaking order as no reasons have been given for rejecting .....
Issue Favourable to Tax Payer ?:- yes
Held - The defects pointed out by the respondent in the impugned show cause notices have been clarified by the petitioner in their replies. However.....
- 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 ?
