- Home
- General Issues
- Miscelleneous
- Miscellaneous ground in litigation
- Whether orders of courts remain binding when a special leave petition has been filed but no stay has been granted ?
Whether orders of courts remain binding when a special leave petition has been filed but no stay has been granted ?
TRT-2026-1440
Issue Favourable to Tax Payer ?:- yes
Held - It is a trite law that unless a superior Court passes an order of stay, the order of the court below remains binding on all the parties to the list. Furthermore, any judgment of the High Court of Allahabad is applicable to the entire State of Uttar Pradesh. Article 265 of the Constitution of India very categorically states that no tax can be levied without the authority of law. This principle has been reiter.....
- 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 ?
