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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 - Admittedly, insofar personal hearing is concerned, notice was not served upon the petitioner. Even if we accept the contention of learned co.....
Issue Favourable to Tax Payer ?:- yes
Held - The initial show cause-cum-demand notice which was issued on October 1, 2020 ought to have been replied within the time specified in the sai.....
Issue Favourable to Tax Payer ?:- yes
Held - The personal hearing has, admittedly, not been fixed by date or time and this is a gross flaw in this order, which this Court is tired of po.....
Issue Favourable to Tax Payer ?:- yes
Held - .Section 75(4) of the GST Act 2017 makes it clear that in cases, where an adverse decision is taken by the Assessing Officer against the ass.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, no personal hearing was afforded to the petitioner in the impugned assessment proceedings as seen from the impugned assessment o.....
Issue Favourable to Tax Payer ?:- yes
Held - Having heard learned counsel for the parties and after going through the documents available on record and the averments made in the respect.....
- 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 ?
