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- Validity of SCN / Order
- Whether show cause notice / Order issued with a predetermined mind is valid ?
Whether show cause notice / Order issued with a predetermined mind is valid ?
Issue Favourable to Tax Payer ?:- yes
Held - As seen from the impugned order dated 05.04.2022, there is no reference to the reply dated 25.02.2022 and the said reply has also not been c.....
Issue Favourable to Tax Payer ?:- yes
Held - Categorical conclusive findings have been recorded in the show-cause notice after considering the submissions of the petitioner and the resp.....
Issue Favourable to Tax Payer ?:- no
Held - The petitioners contend that the said activities do not come within the purview of service tax. When the opportunity of hearing is given, it.....
Issue Favourable to Tax Payer ?:- no
Held - What is required to be seen is whether the respondent had borne in mind the object for issuing a show cause notice while issuing the impugne.....
Issue Favourable to Tax Payer ?:- yes
Held - A perusal of copy of the order-sheet at Annexure P-11, shows that though the order is dated 5.5.2015, but it was signed by the officer on 15.....
Issue Favourable to Tax Payer ?:- no
Held - Perusal of the show cause notice dated 31.08.2016 does not create an impression that there is any pre-meditated determination by the Commiss.....
- 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
