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- Offences and Penalties
- Normal / Extended penalty
- Whether penalty can be invoked if there was a bona fide doubt about chargeability of tax ?
Whether penalty can be invoked if there was a bona fide doubt about chargeability of tax ?
Issue Favourable to Tax Payer ?:- yes
Held - Extended period of limitation cannot be invoked as the Appellant did not suppress any fact with intent to evade duty and issue involves.....
Issue Favourable to Tax Payer ?:- yes
Held - At the infancy stage of implementation of law there appears to have been confusion as to taxability. In these circumstances, the invocation .....
Issue Favourable to Tax Payer ?:- yes
Held - It is seen that the Tribunal in an identical issue in the case of Wings Group of Companies vs. Commr. of S.T., Bangalore, reported in 2008 (.....
Issue Favourable to Tax Payer ?:- yes
Held - The appellants had a bona fide belief that Attars were not chargeable to duty and the belief was based on the fact that the other manufactur.....
Issue Favourable to Tax Payer ?:- yes
Held - When the Business Auxiliary Services had just been brought within the service tax net w. e. f. 1.7.2003 and, therefore, possibility that per.....
- 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 ?
