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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 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 ?
