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- Refund of tax
- Whether refund is admissible of tax pertaining to erstwhile regime but paid under the GST regime ?
Whether refund is admissible of tax pertaining to erstwhile regime but paid under the GST regime ?
Issue Favourable to Tax Payer ?:- yes
Held - Upon hearing the Counsels from both sides and after perusal of the case record, it is apparent that Appellant’s eligibility to take credit.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that under transitional provision under section 142(3) of CGST Act, the limitation has been done away with and the only thing require.....
Issue Favourable to Tax Payer ?:- yes
Held - I have gone through the submissions, judicial decisions, relevant provisions of law guiding the issue and the case record. It is note.....
Issue Favourable to Tax Payer ?:- yes
Held - Section 142 (3) of GST Act provides how to deal with claims of refund of service tax of tax and duty / credit under the erstwhile law. It is.....
Issue Favourable to Tax Payer ?:- yes
Held - On reading of the above statutory provision, it transpires that an assessee can file the application, claiming refund of the amount of CENVA.....
Issue Favourable to Tax Payer ?:- yes
Held - Considering the fact that as per Section 142 (3) of CGST Act, 2017, which was enforced with effect from 1.7.2017 if any refund arises on acc.....
- 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 ?
