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- Demand and Recovery
- 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 ?
TRT-2025-1287
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 tha.....
TRT-2025-1264
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 .....
TRT-2025-1255
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 wait.....
- 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 ?
