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- Cancellation of registration
- Whether GST registration can be cancelled due to non-filing of reply to show cause notice ?
Whether GST registration can be cancelled due to non-filing of reply to show cause notice ?
Issue Favourable to Tax Payer ?:- yes
Held - In our view, the order dated 19.04.2022 does not qualify as an order of cancellation of registration. On one ha.....
Issue Favourable to Tax Payer ?:- yes
Held - Since it is the petitioner’s case that he had closed the business in Delhi with effect from 31.03.2022, t.....
Issue Favourable to Tax Payer ?:- yes
Held - It is the petitioner’s case that it had stopped business on account of ill-health and had sought cancellation of his GST Registration .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case also the Assessing Authority, the respondent no. 1 without considering the grievance of the petitioner had cancelled the.....
Issue Favourable to Tax Payer ?:- yes
Held - Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 23.01.2021 as such the present pet.....
Issue Favourable to Tax Payer ?:- yes
Held - Learned counsel for the petitioner submits that since he has not been heard while passing the order dated 16.09.2019, as such the present pe.....
- 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 ?
