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- Whether GST is leviable on corporate guarantee without consideration between related parties ?
Whether GST is leviable on corporate guarantee without consideration between related parties ?
Issue Favourable to Tax Payer ?:- not applicable
Held - This issue is pending before the several High Courts. The Delhi High Court has in fact granted a stay that no coercive action shall be taken.....
Issue Favourable to Tax Payer ?:- yes
Held – Even assuming for the sake of argument that the activity of providing a corporate guarantee by the petitioner to its subsidiaries or r.....
Issue Favourable to Tax Payer ?:- yes
Held - Meanwhile, effect and operation of the impugned Circular dated 27.10.2023 (Annexure P-2) relating to Item .....
Issue Favourable to Tax Payer ?:- yes
Held – That the provision of Corporate Guarantee is in the nature of a contingent contract which is not enforceable till the guarantee is enf.....
- 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 ?
