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- Demand and Recovery
- 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 - the petitioner has from the very beginning submitted that the impugned notices were pre-meditated and in the light of judgment of the Hon'bl.....
Issue Favourable to Tax Payer ?:- yes
Held - When the first respondent had issued the show cause notices with pre-judged mind, there is no purpose in issuing show cause notices at all. .....
Issue Favourable to Tax Payer ?:- yes
Held - It is settled principle of law that a quasi-judicial authority, while acting in exercise of its statutory power must act fairly and must act.....
Issue Favourable to Tax Payer ?:- no
Held - Mere use of these expressions by the respondent in the show cause notice by itself cannot be a basis to hold that the show cause notice has .....
Issue Favourable to Tax Payer ?:- yes
Held - It is of course true that the show cause notice cannot be read hyper-technically and it is well settled that it is to be read reasonably. Bu.....
- 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 ?