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- Recovery of tax
- Whether recovery of tax is allowed during search, inspection or investigation ?
Whether recovery of tax is allowed during search, inspection or investigation ?
Issue Favourable to Tax Payer ?:- yes
Held - It is also important to note that the requisite procedure under Rule 142 of the CGST Rules, has also been complied with in the present case......
Issue Favourable to Tax Payer ?:- yes
Held - In the present case as well, from the date when the search was conducted and amount was deposited, no summons under Section 74 (1) of the CG.....
Issue Favourable to Tax Payer ?:- yes
Held - The Delhi High Court found that while in the line with the directions contained in Bhumi Associate, Instruction provides that no recovery of.....
Issue Favourable to Tax Payer ?:- yes
Held - It is important to note, that while in line with the directions contained in Bhumi Associate, the aforementioned Instruction i.e., Instructi.....
- 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 ?
