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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 - We find that bare perusal of section 6 of the Act, especially Section 6(2)(b), when read with the Clarification dated 05.10.2018, further re.....
Issue Favourable to Tax Payer ?:- no
Held - It may be noted that the communication dated 10.05.2023 was issued by the Anti-Evasion Department of the GST fo.....
Issue Favourable to Tax Payer ?:- yes
Held - Along with the reply filed by respondent No.1 they have placed on record letter dated 02.02.2023, Annexure R1/1.
In the afore-sa.....
Issue Favourable to Tax Payer ?:- no
Held - There is no material shown to exist that any earlier audit had been permitted or directed under Section 65 of the Act and insofar as plain r.....
Issue Favourable to Tax Payer ?:- yes
Held - The preliminary proceedings could not have been initiated by the second respondent when proceeding initiated by the first respondent for the.....
Issue Favourable to Tax Payer ?:- no
Held - Considering the submissions of both the sides and also noticing the issue raised before this Court, we are of the opinion that mere ground o.....
- 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 ?
