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- Refund
- Timeline to apply refund
- Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
Whether refund application timelines is counted from date of original application or from submission of subsequent documents ?
Issue Favourable to Tax Payer ?:- yes
Held - In our view, the appellate authority appears to have misconstrued the submission of the petitioner. Case of the petitioner is that petitione.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that Rule 90(3) cannot be applied in the manner as sought to be done by the Adjudicating Authority. Merely because certai.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that there is no dispute that the appellant had filed the refund claim on 03.12.2010 i.e. within the prescribed time limit. However,.....
Issue Favourable to Tax Payer ?:- yes
Held -The rejection of refund claims as time-barred by ignoring the date of initial filing of the claim is not sustainable. The Tribunal in the cas.....
Issue Favourable to Tax Payer ?:- yes
Held - Needless to say that the date of original submission has to be taken for computing the period of one year as it is the date on which the app.....
- 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 ?
