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- General Issues
- Audit by Tax Authorities
- Validity of proceedings
- Whether audit/adjudication proceedings are initiated by the proper jurisdictional officer ?
Whether audit/adjudication proceedings are initiated by the proper jurisdictional officer ?
Issue Favourable to Tax Payer ?:- no
Held - The notice proceeds on the basis that the impugned proceedings are saved in terms of Section 174(2) of the Central Goods and Service Tax Act.....
Issue Favourable to Tax Payer ?:- no
Held - A perusal of Form GST INS-01 coupled with Rule 139 (1) would show that, the Officer to whom the authorization is given in Form GST-1S can on.....
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that though the officer from the Intelligence Department of Directorate General of Goods and Services Tax Intelligence is.....
Issue Favourable to Tax Payer ?:- yes
Held - In terms of Board’s Circular No.31/05/2018-GST dated 09.02.2018, more particularly in paragraph No.4 thereof, it is clarified that all off.....
Issue Favourable to Tax Payer ?:- yes
Held - It is clear that the statutory responsibility of the CAG is to audit receipts of the Union and States. These receipts include both direct an.....
- 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 ?
