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
Demand and Recovery
- Validity of SCN / Order (24)
- Whether due date of reply/appeal to Show Cause Notice/Order it to be counted from its receipt or issuance date ?
- Whether amount demanded in final Order can exceed the amount proposed in the show cause notice ?
- Whether Show Cause Notice/ Order is valid if it is issued without the signature of assessing officer ?
- Whether show cause notice can be issued under Section 74 of the CGST Act pursuant to completion of Audit by Department ?
- Whether proceedings are valid against a non-existent entity due its change in constitution ?
- Whether Show Cause Notice / Order issued without any Document Identification Number (DIN) is valid ?
- Whether interest is payable on delayed filing of Form GSTR-3B when tax was already deposited in electronic cash ledger ?
- Whether an Order is valid if passed without considering extension sought for SCN reply ?
- Whether show cause notice has been issued by the proper officer ?
- Whether SCN/ Order can be set aside being non-speaking and and lacking in reasons ?
- Whether show cause notice / Order issued with a predetermined mind is valid ?
- Whether show cause notice can be raised on the basis of TDS / Form 26 AS of Income Tax Act ?
- Whether Order is valid if passed beyond the scope of show cause notice ?
- Whether a demand order is valid if issued without allowing the mandatory 30-day period to pay the tax dues ?
- Whether corrigendum / addendum issued to alter the original show cause notice is valid ?
- Whether unsigned Order uploaded on the GST portal is valid ?
- Whether adjustment of tax demand can be made on a sub-judice matter ?
- Whether a fresh show cause notice can be issued during pendency of proceedings ?
- Whether substantial delay in adjudication of show cause notice is permissible ?
- Whether demand cum-show cause notice is valid if amount of tax along with interest is paid before serving show cause notice ?
- 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 an order is valid if issued before the expiry of time granted to reply to the Show Cause Notice ?
- Whether order / show cause notice is mandatory to communicate through GST portal or is valid when communicated by email / registered post etc. ?
- Whether show cause notice is valid without prior issuing ASMT-10 for intimating discrepancy in the return?
- Recovery Proceedings (4)
- Whether show cause notice can be issued alleging refund granted was erroneous, without Department going into appeal ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether interest and penalty is leviable on incorrect sanction of refund by the Department ?
- Whether payment of pre-deposit is mandatory to obtain stay on demand amount, in the absence of constituted GST Appellate Tribunal (GSTAT) ?
- Provisional attachment (4)
- Whether provisional attachment of bank account / other property is allowed for more than 1 year ?
- Whether provisional attachment of bank account or other property is permissible when an appeal has been filed ?
- Whether provisional attachment of a bank account or other property is permissible if Form DRC-01 has not been issued ?
- Whether cash-credit facility can be provisionally attached ?
