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- Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
Whether grant of opportunity of personal hearing before the due date of filing reply to show cause notice is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - it is crystal clear that the refund application cannot be rejected without hearing the applicant (petitioner herein) and in the instant case, admittedly; the rejection order dated 31.07.2020 (Annexure-6) has been passed without providing any opportunity of hearing to the petitioner.
At this stage it is pertinent to mention here that while a Personal Hearing (P.H.) was fixed on 30.07.2020, but admittedly it was premature in natur.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the show cause notice dated 21.11.2022 issued at 18:17:33 hrs to the petitioner, calls upon the petitioner to submit a reply within a period of 15 days. But, however, in the very same show cause notice, the petitioner has been called upon to appear before the respondent on 28.11.2022 at 03:00 p.m. either through physical / virtual hearing. Having given time for the petitioner to submit a reply within a period of 15 days from.....
- 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 ?
