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- Cancellation of registration
- Whether GST registration can be cancelled due to non-filing of returns ?
Whether GST registration can be cancelled due to non-filing of returns ?
Issue Favourable to Tax Payer ?:- yes
Held - It cannot be disputed that with the passing of the said order, petitioner is liable to both civil and penal consequences. To say the least, .....
Issue Favourable to Tax Payer ?:- yes
Held - This Court has been consistently following the directions issued in the case of Tvl.Suguna Cutpiece Vs Appellate Deputy Commissioner (ST) (G.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, it is the specific assertion of the petitioner that due to financial constraints and covid-19 pandemic and on account o.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, it is the specific assertion of the petitioner that due to untimely demise of his Auditor and on account of bonafide re.....
Issue Favourable to Tax Payer ?:- yes
Held - It is submitted by the learned counsel for the Petitioner that the proprietor of the petitioner concern was severely affected by ill-health .....
Issue Favourable to Tax Payer ?:- yes
Held - In the event GST registration number is not restored, the petitioner would not be in a position to raise a bill as e-invoice system has been.....
- 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 ?
