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- Offences and Penalties
- Normal / Extended penalty
- Whether penalty can be imposed if the issue involves interpretation of law ?
Whether penalty can be imposed if the issue involves interpretation of law ?
Issue Favourable to Tax Payer ?:- yes
Held - As regards the invocation of extended period, we find that for the period 21.06.2006 to 30.11.2009, the show cause notice was issued on .....
Issue Favourable to Tax Payer ?:- yes
Held - The issue on merit is whether there is levy of service tax on reverse charge mechanism on the service received from the overseas. This .....
Issue Favourable to Tax Payer ?:- yes
Held - I would like to gainfully refer to the decision of the Tribunal, in the case of KUNNATH TEXTILES Versus COMMISSIONER OF CUS. & C. .....
Issue Favourable to Tax Payer ?:- yes
Held - In the present case it needs to be noted that paragraph 8 of the notice, reproduced, above merely mentions that the extended period of five .....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the carrying of baggage by the appellant Airlines is incidental to the service being ‘transport of passengers by Air' and the .....
Issue Favourable to Tax Payer ?:- yes
Held - The period involved in this appeal is prior to 10-9-2004. The Show Cause Notice was issued on 20-4-2006. The Appellant is paying service tax.....
- 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?
