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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 - The authority conclusively found that the natural justice had not been followed by the adjudicating authority, however, on the basis that na.....
Issue Favourable to Tax Payer ?:- yes
Held - The decision of this Court in case of Graziano Trasmissioni India Pvt. Ltd. vs. State of Gujarat [2022(66) G.S.T.L. 38 (Guj.)] and Alkem Lab.....
Issue Favourable to Tax Payer ?:- yes
Held - Alternative remedy is not an absolute bar if there is violation of principles of natural justice. Irrespective of the fact as to wheth.....
Issue Favourable to Tax Payer ?:- yes
Held - It is evident that the order of assessment dated 13.9.2022 was passed by the respondent no.2 under Section 74 of the Act, 2017 for
the as.....
Issue Favourable to Tax Payer ?:- yes
Held - The main ground argued relates to the violation of principles of natural justice. The pre-assesment notice in DRC-01 has been issued on 25.0.....
Issue Favourable to Tax Payer ?:- yes
Held - There is no gainsaying that the impugned orders came to be passed without extending opportunity of personal hearing to the petitioner. In re.....
- 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 ?
