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- Refund of protest / pre-deposit amount
- Whether amount of pre-deposit amount can be adjusted against demand of duty ?
Whether amount of pre-deposit amount can be adjusted against demand of duty ?
Issue Favourable to Tax Payer ?:- no
Held - It is not in dispute that the petitioner preferred an appeal under Section 107 of the Act after the period of limitation i.e. after a period of three months. Along with the said appeal, petitioner has also preferred separate application for condonation of delay. The said proceedings are still pending before the Appellate Authority.
It is the case of the petitioner that as per the provisions contained in section 107 of the Act, the.....
Issue Favourable to Tax Payer ?:- yes
Held - There is no denial about the entitlement of the appellant to have the refund of the amount as was deposited by him under section 35 F of CEA, 1944. Commissioner (Appeals) has also appreciated that the apparent delay on part of original adjudicating authority for adjudicating the refund claim application of the appellant is only for the reason that the adjudicating authority wrongly waited for the outcome of denovo adjudication as .....
- 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 ?
