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- General Issues
- Demand and Recovery
- Validity of SCN / Order
- Whether due date of reply/appeal to Show Cause Notice/Order it to be counted from its receipt or issuance date ?
Whether due date of reply/appeal to Show Cause Notice/Order it to be counted from its receipt or issuance date ?
TRT-2025-1144
Issue Favourable to Tax Payer ?:- yes
Held - Section 128 ibid which has been relied upon by the learned Commissioner (A) for dismissing the appeals on the ground of limitation, uses the.....
TRT-2025-929
Issue Favourable to Tax Payer ?:- yes
Held - According to the respondent, the Show Cause Notice had been sent by the speed post. However, it is conceded that there is no material to ind.....
- 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 ?
