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- Validity of application of refund claim
- Whether refund claim can be rejected basis ground not raised in show-cause notice ?
Whether refund claim can be rejected basis ground not raised in show-cause notice ?
TRT-2026-1246
Issue Favourable to Tax Payer ?:- yes
Held - The authority, while rejecting the application appears to have been convinced that the appellant is entitled to the benefit of the order passed by the Hon’ble Supreme Court by which the period of limitation under the various statues stood extended. However, the claim was rejected on a new ground, which was not forming the part of the showcause notice dated 7th June, 2022 stating that the appellant has not shown the excess payment in .....
- 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 ?
