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- Demand and Recovery
- Provisional attachment
- Whether provisional attachment of bank account / other property is allowed for more than 1 year ?
Whether provisional attachment of bank account / other property is allowed for more than 1 year ?
Issue Favourable to Tax Payer ?:- yes
Held - The present petition is disposed of by declaring that the order pursuant to which the communication dated 10.03.2021 was issued, is no longe.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear from the plain language of Section 83(2) of the CGST Act that the operation of an order provisionally attaching the bank account.....
Issue Favourable to Tax Payer ?:- yes
Held - Insofar as the blocking of the bank account is concerned, the said action is taken under Section 83 of the Act. By virtue of sub-section (2).....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, respondent no.4 had no particulars as to the transaction in respect of which the ITC was blocked. He had no material wh.....
Issue Favourable to Tax Payer ?:- yes
Held - Therefore, to ensure that the valuable right of a taxable person is not infringed for an indefinite period, legislature itself has provided .....
- 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 ?
