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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 - A perusal of the impugned show-cause notice issued under section 73 of the Act shows that it completely lacks in fulfilling the ingredients .....
Issue Favourable to Tax Payer ?:- yes
Held - If the revenue wants to initiate proceedings under Section 74 of the Act, has to serve a notice to pay the amount of tax along with interest.....
Issue Favourable to Tax Payer ?:- yes
Held – We find that the show cause notice is completely silent on the violation or contravention alleged to have been done by the petitioner .....
Issue Favourable to Tax Payer ?:- yes
Held - A summary of show-cause notice as issued in Form GST DRC-01 in terms of Rule 142(1) cannot substitute the requirement of a proper show-cause.....
Issue Favourable to Tax Payer ?:- yes
Held - The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG&ST Act .....
Issue Favourable to Tax Payer ?:- yes
Held - The requirements of issue of FORM GST DRC-01 and FORM GST DRC-01A have been statutorily ingrained in the rules made under the CG.....
- 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 ?
