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- Demand and Recovery
- Validity of SCN / Order
- Whether a fresh show cause notice can be issued during pendency of proceedings ?
Whether a fresh show cause notice can be issued during pendency of proceedings ?
Issue Favourable to Tax Payer ?:- yes
Held - Respondent No.2 for issuing show cause notice has relied upon six show cause notices and an offence booked by DRI but none of these had atta.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear that once the petitioner's refund claim was rejected on the ground that it was founded on forged ITC, the petitioner would be li.....
Issue Favourable to Tax Payer ?:- yes
Held - It is not in dispute that the matter with regard to the eligibility of MEIS scheme has not attained finality. Hence, respondent No. 4 is not.....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case, it is clear that the petitioner's application had been acknowledged by the communication of the Settlement Commission d.....
- 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 ?
