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- 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 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 ?
