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- Whether tax can be demanded by authorities for a period which is already adjudicated ?
Whether tax can be demanded by authorities for a period which is already adjudicated ?
TRT-2026-1409
Issue Favourable to Tax Payer ?:- yes
Held: When the matter is taken up today, Mr. Sunil Mishra, learned Standing Counsel for CT and GST, on instructions, fairly
conceded that the fact as demonstrated by the learned counsel for the petitioner that the demand raised in respect of the tax periods from April, 2021 to September, 2021 vide order dated 1st December, 2022 has again been included in the demand raised for the tax periods from April, 2021 to March, 2022 by virtue of orde.....
- 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 ?
