- Home
- General Issues
- Miscelleneous
- Miscellaneous ground in litigation
- Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
Whether proceedings initiated under any Section/ Rules can be sustained after its omission from the statute book ?
Issue Favourable to Tax Payer ?:- yes
Held - we are of the opinion that Notification No. 20/2024 dated 8th October, 2024 would be applicable to all the pending proceedings/cases meaning thereby that Rule 96(10) would stand omitted prospectively but applicable to pending proceedings/cases where final adjudication has not taken place.
The omission of Rule 96(10) would apply to all the proceedings/cases/ petitions which are pending for adjudication either before this Cou.....
Issue Favourable to Tax Payer ?:- yes
Held – Admittedly, the Rule 96 (10) of CGST Rule, 2017 was omitted from the statute book on 8th October, 2024 and the order impugned was passed on 30th January, 2025.
Having regard to the judgment delivered in the case of Kolhapur Canesugar Works Ltd. (supra), it would transpire that the effect of omission of rule from t.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the rule was omitted from the statute book on 8th October, 2024 and the order impugned was passed on 30th January, 2025.
Having regard to the judgment delivered in the case of Kolhapur Canesugar Works Ltd. (supra), it would transpire that the effect of omission of rule from the statute book is different from the effec.....
- 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 ?
