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- 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 ?
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 words date of communication of order, which in my view is 13.9.2019 as the department failed to produce on record any evidence including the tracking record in support of their submission that the adjudication order was sent to the appellant immediately after the passing of the Order-in-Original.
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 indicate that it was ‘with acknowledge due’. In terms of clause (b) to sub-section (1) of Section 153 of the Customs Act, a notice may be served by speed post, however, ‘with acknowledgement due’
As is apparent from the plain language of Section 153(3) of the Customs Act, it is open for a.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
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