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- Offences and Penalties
- Normal / Extended penalty
- Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
Whether penalty under extended period of limitation can be invoked in subsequent show cause notices, when not invoked in first show cause notice ?
Issue Favourable to Tax Payer ?:- yes
Held - We find that the demand for October 2003 to September 2008 has been, thus, curtailed and the present demand leading to the impugned order re.....
Issue Favourable to Tax Payer ?:- no
Held - As pointed in Tecumseh Products India Ltd. vs. C.C.E., Hyderabad 28; in Fedders Lloyd Corporation Pvt. Ltd. vs. C.C.E., New Delhi and in Mod.....
Issue Favourable to Tax Payer ?:- yes
Held - Allegation of suppression of facts against the appellant cannot be sustained. When the first SCN was issued all the relevant facts were in t.....
- 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 ?
