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- 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 ?
TRT-2025-1398
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 me.....
TRT-2025-1397
Issue Favourable to Tax Payer ?:- yes
Held – Admittedly, the Rule 96 (10) of CGST Rule, 2017 was omitted from the statute book on 8th Octobe.....
TRT-2025-1396
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&nbs.....
- Whether reimbursement of expenses is leviable to GST?
- 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 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 ?
