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- Validity of application of refund claim
- Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
Whether separate refund application is required to be filed for claim of integrated tax on export of goods ?
Issue Favourable to Tax Payer ?:- yes
Held - According to us, the issue raised in the petition is no longer res integra, and is covered by various judgments passed by this Court as well as by the other High Courts
Having regard to the ratio of the aforementioned judgments, we tend to agree with Mr. Shah that a separate application for refund was not required to be filed.
The shipping bills would operate as a refund application as envisaged under Section 54 of the.....
Issue Favourable to Tax Payer ?:- yes
Held - So far as Rule 96 of the CGST Rules, 2017 is concerned, the same raises a deeming fiction inasmuch as the shipping bills, which are submitted by the exporter of the goods are deemed to be treated as an application for refund of the integrated tax paid on such goods so exported out of India. On bare reading of Section 54 referred to above along with Rule 96, more particularly Rule 96(a), it transpires that the claim for refund can be wit.....
- 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 ?
