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- General Issues
- Demand and Recovery
- Validity of SCN / Order
- Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
Issue Favourable to Tax Payer ?:- no
Held - The language in this provision of law makes it abundantly clear that the power granted under this provision is .....
Issue Favourable to Tax Payer ?:- yes
Held: In view of the aforesaid judgments and the circular issued by the C.B.I.C., the non-mention of a DIN number in this show-cause notice, .....
Issue Favourable to Tax Payer ?:- yes
Held - The question of the effect of non-inclusion of DIN number on proceedings, under the G.S.T. Act, came to be cons.....
Issue Favourable to Tax Payer ?:- yes
Held - Before parting it is also necessary to observe that the impugned order is also bad in law, inasmuch as, from perusal of show-Cause notice da.....
- 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 ?
