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- Whether demand Order can be issued without granting an opportunity of being heard ?
Whether demand Order can be issued without granting an opportunity of being heard ?
Issue Favourable to Tax Payer ?:- yes
Held - Once the reply to the show cause notice was filed, the indication made in the order impugned that no reply has been filed and various pleas,.....
Issue Favourable to Tax Payer ?:- yes
Held - This Court having considered the submissions made by the learned counsel for the parties has gone through the leading judgment in the case o.....
Issue Favourable to Tax Payer ?:- no
Held - The show cause notice clearly states that the petitioner was being provided an opportunity of personal hearing......
Issue Favourable to Tax Payer ?:- yes
Held - Section 75(4) of the U.P. GST Act, 2017 reads as under: "An opportunity of hearing shall be granted where a request is received in writi.....
Issue Favourable to Tax Payer ?:- no
Held - It transpires that no reply to the “SCN” was ever submitted by the petitioner. Even the date of personal hearing was fixed four times i......
Issue Favourable to Tax Payer ?:- yes
Held - Considering the peculiar facts situation in the instant case, namely that by way of a third party garnishee order, the entire tax demanded f.....
- Whether reimbursement of expenses is leviable to GST?
- 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 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 ?
