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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 - we are of the considered view that this Court, notwithstanding the statutory remedy, is not precluded from interfering where, ex facie, we f.....
Issue Favourable to Tax Payer ?:- yes
Held - Form GST DRC 01 was issued without specifying any date of hearing and, thereafter, straightaway, an Adjudication Order was allegedly passed .....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of the provisions of Section 78, referred to above, would indicate that no recovery proceedings can be initiated against the asses.....
Issue Favourable to Tax Payer ?:- yes
Held - In view of the said legal position, we are of the opinion that the 1st respondent ought to have provided a personal hearing to the petitione.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not disputed that one of the impugned orders stands passed in violation of principles of natural justice.
However for unexplaine.....
Issue Favourable to Tax Payer ?:- yes
Held - The adherence to principles of natural justice as recognized by all civilized States is of supreme importance when a quasi-judicial body emb.....
- 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 ?