Index - General Issues
1. Scope of Supply
2. Input Tax Credit
3. Refund
4. Zero Rated Supply / Intermediary
5. Audit by Tax Authorities
6. E-way Bill
7. Search and Seizure
8. GST Registrations
9. Demand and Recovery
10. Appeals
11. Payment of tax
12. Input Service Distributor
13. Transitional Credit
14. Offences and Penalties
15. Miscelleneous
Audit by Tax Authorities
- Validity of proceedings (4)
- Whether parallel audit/search proceedings are valid when proceedings are already initiated by other tax authorities ?
- Whether writ petition can be filed before High Court against ongoing investigation / show cause notice ?
- Whether departmental audit report can be challenged if audit is not completed within the prescribed timelimit ?
- Whether audit/adjudication proceedings are initiated by the proper jurisdictional officer ?
