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- Offences and Penalties
- Normal / Extended penalty
- Whether penalty can be imposed if books of accounts are maintained and audited regularly by Department ?
Whether penalty can be imposed if books of accounts are maintained and audited regularly by Department ?
Issue Favourable to Tax Payer ?:- yes
Held - The Show Cause Notice was issued on the basis of audit of records maintained by the Appellant and therefore extended period cannot be invoke.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that it is an admitted fact that records of the appellant were audited regularly as mentioned in the Audit Report of the Auditor Gene.....
Issue Favourable to Tax Payer ?:- yes
Held – The Appellant have maintained regular books of accounts and records in the normal course of business. Further, they have been subjected st.....
Issue Favourable to Tax Payer ?:- yes
Held - I find that the allegation in the show cause notice is not sufficient for invocation of extended period of limitation, as admittedly, the ap.....
- 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 ?
