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- General Issues
- Demand and Recovery
- Validity of SCN / Order
- Whether show cause notice has been issued by the proper officer ?
Whether show cause notice has been issued by the proper officer ?
Issue Favourable to Tax Payer ?:- no
Held - Under Section 5(2) of the CGST Act, the central tax officer is empowered to exercise the powers of a .....
Issue Favourable to Tax Payer ?:- yes
Held - Sri K. D. Nag, on the basis of written instructions received from Assistant Commissioner, Central GST and Central Excise Division, Lucknow -.....
Issue Favourable to Tax Payer ?:- no
Held - It is further pertinent to note that the respondents being the officer of the Central Tax under the CGST Act, 2017 by virtue of the said Not.....
Issue Favourable to Tax Payer ?:- yes
Held - The 3rd respondent who issued the impugned notices is the Deputy Commissioner (ST) but not the Chief Commissioner. Therefore, in order to is.....
- 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 ?
