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- Demand and Recovery
- 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 - We may also note that with effect from 15.10.2020 i.e., after the impugned show cause notice was issued, Rule 142(1A) has undergone a change.....
Issue Favourable to Tax Payer ?:- yes
Held - By master circular No.1053/02/2017 dated 10.03.2017, issued by the Central Board of Excise and Customs, it is mandatory to issue a pre-show .....
Issue Favourable to Tax Payer ?:- yes
Held - This is precisely the reason the Central Board in its master circular dated 10th March, 2017 has directed that the authority, who has issued.....
Issue Favourable to Tax Payer ?:- yes
Held – While issuing an intimation, the proper officer in the notice could not have said that failure on the part of the noticee may entail the c.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that the contesting respondents were mandatorily required to have a pre-show cause notice consultation with the petitione.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that “voluntary statements” recorded before the Senior Intelligence Officer cannot constitute pre-show cause no.....
- 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 ?
