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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 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
