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- Whether pre-deposit is mandatory for stay on demand in absence of the GST Appellate Tribunal (GSTAT)?
Whether pre-deposit is mandatory for stay on demand in absence of the GST Appellate Tribunal (GSTAT)?
Issue Favourable to Tax Payer ?:- no
Held: Liberty is reserved in favour of the petitioner to comply with the necessary conditions of Circular No.224/18/2024-GST of the Central Board of Indirect Taxes and Customs dated 11.07.2024 by filing an undertaking/declaration with the jurisdictional officer that he would file an Appeal against the order under challenge before the Appellate Tribunal as and when it comes into operation within the time limit.....
Issue Favourable to Tax Payer ?:- no
Held: Liberty is reserved in favour of the Petitioner to comply with the necessary conditions of circular No.224/18/2024-GST of the Central Board of Indirect Taxes and Customs dated 11.07.2024 by filing an undertaking/declaration with the jurisdictional proper officer that she would file an Appeal against the order under challenge before the Appellate Tribunal as and when it comes into operation within the time lin.....
- 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 ?
