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- Validity of SCN / Order
- Whether an Order is valid if passed without considering extension sought for SCN reply ?
Whether an Order is valid if passed without considering extension sought for SCN reply ?
Issue Favourable to Tax Payer ?:- yes
Held - Section 75 (5) of the Act stipulates that, if sufficient cause is shown, the proper officer shall adjourn the hearing, however, not more than three adjournments may be granted.
Though in terms of Section 75 (5) of the Act three adjournments may be granted, it is not mandatory for the proper officer to grant three adjournments. Adjournment is not a right. Said provisions empowers the proper officer to grant upto three adjournment.....
Issue Favourable to Tax Payer ?:- yes
Held - Rules of natural justice ensure fairness in proceedings. Once the authority had fixed the matter for hearing on 06.11.2023 it was incumbent on that authority either to pass the order or to fix another date and communicate the same to the petitioner. Communication of the other date was necessary as according to the assessing authority the petitioner failed to appear before it on the date fixed on 06.11.2023.
By not passing the or.....
Issue Favourable to Tax Payer ?:- yes
Held - The documents on record disclose that the intimation in Form GST-DRC-01A was issued on 27.09.2023 and that, even without waiting for a reasonable period, the show cause notice in Form GST-DRC-01 was issued on 29.09.2023. The petitioner replied promptly on 30.10.2023 and requested for a personal hearing to enable the petitioner to place relevant documents on record.
The record shows that a reminder let.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
