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- Whether show cause notice can be issued alleging refund granted was erroneous, without Department going into appeal ?
Whether show cause notice can be issued alleging refund granted was erroneous, without Department going into appeal ?
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, as noted above, the Adjudicating Authority had passed detailed orders after examining the documents on record and the v.....
Issue Favourable to Tax Payer ?:- yes
Held - In this case, an order of refund was passed on an application under Section 11B. The appeal against the finalisation of the assessment was c.....
Issue Favourable to Tax Payer ?:- yes
Held - A careful analysis of the Sections 11A and 11B of the Act would leave no manner of doubt that there is an adjudication process involved in t.....
Issue Favourable to Tax Payer ?:- yes
Held - The adjudicating authority after duly considering the claim of the respondent rejected part of the claim and allowed the claim to the extent.....
- 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 ?
