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- Timeline to apply refund
- 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 ?
TRT-2025-408
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 a.....
TRT-2025-409
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 admitte.....
- 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 ?
