- Home
- General Issues
- Demand and Recovery
- 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: No doubt sending notice by uploading in portal is a sufficient serv.....
Issue Favourable to Tax Payer ?:- yes
Held - No doubt, sending notice by uploading in portal is a sufficient service, but, the Officer who finds no res.....
Issue Favourable to Tax Payer ?:- yes
Held - It does merit acceptance that the petitioner was not obligated to visit the GST portal to receive the show cause notices that may have been .....
Issue Favourable to Tax Payer ?:- yes
Held - The submissions that the concerned officer had no option but to choose from a drop down menu, is clearly not the answer to the challenge lai.....
Issue Favourable to Tax Payer ?:- yes
Held - As a parting note, it needs to be mentioned that much was debated on issuance of this notice through the Whatsapp and reliance is placed on .....
Issue Favourable to Tax Payer ?:- no
Held - In the present case, it is clear from the return that the respondents adhered to the provision of Section 169 of the .....
- 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 ?
