- Home
- General Issues
- Demand and Recovery
- Validity of SCN / Order
- Whether show cause notice issued under 73/74/74A is within the prescribed time limit ?
Whether show cause notice issued under 73/74/74A is within the prescribed time limit ?
TRT-2026-1718
Issue Favourable to Tax Payer ?:- no
Held - Every process/proceeding including a process of demand and recovery has a start point [terminus a quo] the process is set in motion with the issuance of a notice or show cause notice. The proceeding of demand and recovery contemplated in Section 73 of the CGST/AGST Act culminating in an order under Section 73[9] starts with the issuance of a show cause notice under Section 73[1], which is to be at least.....
Short Reels
Linkedin (English)
Instagram (Hindi)
- 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 ?
