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- Audit by Tax Authorities
- Validity of proceedings
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
Issue Favourable to Tax Payer ?:- yes
Held - By virtue of cross-empowerment under Section 6(1) of the GST Act the State Proper Officer and the Central Prope.....
Issue Favourable to Tax Payer ?:- no
Held: At the stage of issuing a summons, the Department is yet to determine whether proceedings should be initiated ag.....
Issue Favourable to Tax Payer ?:- yes
Held - From a perusal of the orders, it would further transpire that an enforcement case was initiated to verify the v.....
Issue Favourable to Tax Payer ?:- yes
Held - Prima facie, the statute does not create any embargo on the authorities to proceed simultaneously under Chapter.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that it was the Commissioner, Central Goods and Service Tax, who initiated the procee.....
Issue Favourable to Tax Payer ?:- no
Held - There is no ambiguity in the language of Section 6(2)(b) of the CGST/OGST Act, which bars initiation of proceeding by a proper officer under.....
- 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 ?
