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- Whether GST can be recovered if the appeal is filed after the due date for payment of tax ?
Whether GST can be recovered if the appeal is filed after the due date for payment of tax ?
TRT-2026-1430
Issue Favourable to Tax Payer ?:- no
Held - Perusal of Section 79 (1) (a) of the Act, 2017 specifically shows that if any amount is payable by a person to the Government under the aforesaid Act or Rules, the proper officer shall proceed to recover the amount from any money owing to such person.
In instant case, vide order dated 25.02.2025 (Annexure-P/3), assessment order was passed by respondent No.1 wherein Rs.10,.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if invoice/debit note does not appear in Form GSTR-2A/2B or tax is not paid by 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 ?
