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- Validity of SCN / Order
- 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 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) ?
Issue Favourable to Tax Payer ?:- yes
Held - The petitioner, who was served with a copy of the Order-in-Original No.70/2024-25-GST, dated 25.02.2025, u.....
Issue Favourable to Tax Payer ?:- yes
Held - It is crystal clear that no show cause notice in terms of Section 73 (1) of the JGST Act, 2017 has been served .....
Issue Favourable to Tax Payer ?:- yes
Held - In response to the said application, information under RTI through letter dated 23rd September 2021 was received wherein he was provided the.....
Issue Favourable to Tax Payer ?:- yes
Held - in our opinion, present writ petition deserves to be allowed, as admittedly for initiation of proceedings against the petitioner a notice as.....
Issue Favourable to Tax Payer ?:- no
Held - In the instant case, as seen from the record, authorization to inspect and search in Form GST INS01 is dated 20.11.2019, and the business pr.....
Issue Favourable to Tax Payer ?:- yes
Held - The specific case of the petitioner is that after issuance of GST DRC-01 on 16.05.2019, the petitioner was not aware of any order. It was on.....
- 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 ?
