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- Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
Whether refund claim filed post settlement of a sub-judice matter can be rejected on grounds of limitation ?
Issue Favourable to Tax Payer ?:- yes
Held - From the discussions of the Delhi Bench, which has found that the claim for refund, which was made after the dismissal of SLP, was correct and the same applies to the case on hand also, since upon the Revenue preferring an appeal against the Order-in-Appeal (with the assessee also filing its cross-objection), the matter was sub judice before the Tribunal and naturally, when the matter was lis pendens, no such application for refund coul.....
Issue Favourable to Tax Payer ?:- yes
Held - The eligibility for refund arose as a result of the decision of the Hon’ble Bombay High Court. However, once the Revenue's SLP was admitted by the Hon’ble Supreme Court, the issue has become Subjudice.
Under such circumstances, the issue would attain finally only with the decisions of the apex court. In the present case, the Hon. Supreme Court decided the matter on 4.7.2012. Upon such a decision of the apex court, the earlier .....
- 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 ?
