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- Validity of SCN / Order
- Whether order / show cause notice is mandatory to communicate through GST portal or is valid when communicated by email / registered post etc. ?
Whether order / show cause notice is mandatory to communicate through GST portal or is valid when communicated by email / registered post etc. ?
Issue Favourable to Tax Payer ?:- yes
Held - A careful reading of the aforesaid provision leads me to conclude that the limitation will start running f.....
Issue Favourable to Tax Payer ?:- no
Held - The contention that the registered persons/dealers were unaware of the service of the impugned orders in the po.....
Issue Favourable to Tax Payer ?:- no
Held: Upon perusal of Section 169 of the Act, we are of the view that in the event the service is made by way of the r.....
Issue Favourable to Tax Payer ?:- yes
Held - Section 169 of the Central Goods and Services Tax Act, 2017 stipulates that before passing final orde.....
Issue Favourable to Tax Payer ?:- no
Held: As far as the service of notice is concerned, Section 169 of the SGST/CGST Act, contemplates .....
Issue Favourable to Tax Payer ?:- no
Held: Admittedly, in this case, the order issued under Section 73 of the said Act for the tax perio.....
- 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 ?
