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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 - After going through the averments made in the respective affidavits and the documents annexed therein, it appears that admittedly; no opport.....
Issue Favourable to Tax Payer ?:- yes
Held that - We are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie,.....
Issue Favourable to Tax Payer ?:- yes
Held – It is not in dispute that no opportunity of personal hearing was given to the petitioner before passing the impugned order. The material o.....
Issue Favourable to Tax Payer ?:- yes
Held - Considering the facts and circumstances of this case as appears from record and submission of the parties, the aforesaid impugned order date.....
Issue Favourable to Tax Payer ?:- yes
Held - On perusal of the impugned adjudiction order it appears that though the Adjudicating Authority concerned has recorded that the impugned orde.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear from the record that Notice as well as order impugned was passed on the same date i.e. 06/01/2022. An opportunity of hearing has.....
- 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 ?
