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- Whether penalty can be invoked if assessee suo-motu approaches the department to intimate the issue ?
Whether penalty can be invoked if assessee suo-motu approaches the department to intimate the issue ?
TRT-2026-310
Issue Favourable to Tax Payer ?:- yes
Held - The appellants have stated that on their own they had approached the department as early as 18.8.2003 with regard to the taxability of their services. However, the show cause notice dated 7.1.2005 has invoked the longer period, which is invoked for only suppression of facts, mis-statement or fraud with an intent to evade tax. In this case, the ingredients for invocation of a longer period are not present. Hence, the longer per.....
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- 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 ?
