- Home
- General Issues
- 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 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 ?
