- Home
- General Issues
- Audit by Tax Authorities
- Validity of proceedings
- Whether writ petition can be filed against an ongoing investigation / show cause notice ?
Whether writ petition can be filed against an ongoing investigation / show cause notice ?
Issue Favourable to Tax Payer ?:- yes
Held - Before answering the questions, we feel the urge to say a few words on the exercise of writ powers conferred by Article 226 of the Constitut.....
Issue Favourable to Tax Payer ?:- no
Held - In the show cause notice, there was a specific allegation with respect to evasion of duty, which was yet to be considered by the appropriate.....
Issue Favourable to Tax Payer ?:- no
Held - We are of the considered view that at this stage any determination on the issue of leviablity of tax; whether @ of 12% or whether @ 18.....
Issue Favourable to Tax Payer ?:- no
Held - Considering the fact that the petitioner has ample opportunity to agitate issues before the Assessing Officer, this Court holds that enterta.....
- 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 parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- 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 penalty can be levied if goods are transported with expired / without e-way bill ?
- Whether input tax credit is eligible to recipient if Supplier's registration is cancelled retrospectively ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether refund of unutilized input tax credit is allowed on closure of business?
- Whether tax can be demanded by authorities for a period which is already adjudicated ?
- Whether recovery proceedings can be initiated if rectification application filed by assessee under Section 161 is pending for disposal ?