Posts Tagged ‘Credit’

Long delay in adjudication would result in the same being invalid

Posted On May 16th, 2024

Note – It is well settled in law that inordinate delay in adjudication of a show cause notice is fatal to its validity since it causes prejudice. Keeping the show […]

Dietary supplements suffer tax at 18 percent and not 28 percent

Posted On May 15th, 2024

Note – Dietary supplements do not fall under Serial No. 9 of schedule IV of Notification No. 1/2017- Integrated Tax (Rate) as the entry reads as food preparation not elsewhere […]

One single notice indicating three dates for Personal Hearing violates prin...

Posted On May 10th, 2024

Note – One consolidated hearing notice granting opportunity of hearing on three different dates i.e. 09.09.2022, 16.09.2022 and 23.09.2022 is clearly in violation of the principles of natural justice. APPEARANCE: […]

Additional clarifications to be sought and reply to be considered on merits...

Posted On May 3rd, 2024

Note – When reply to the SCN filed by the Petitioner is a detailed reply, the Proper Officer had to at least consider the reply on merits and then form […]

Interest liability cannot be avoided on delay in paying tax even if tax pai...

Posted On April 30th, 2024

Note – The offsetting of GST liabilities occurs only on furnishing of return and the credit to the input tax ledger also occurs only on such furnishing of returns. Neither […]

Upto three Adjournments available if sufficient cause is shown for non appe...

Posted On April 30th, 2024

Note – Cryptic order issued by Adjudicating Authority on non receipt of reply to SCN and non appearance on two occasions by assessee for personal hearing. Held: Though in terms […]

No penal action for delay in payment of tax where delay attributable to the...

Posted On April 30th, 2024

Note – While payment challan generated by Petitioner on 19.05.2023 and approved by banker on 25.05.2023, tax amount not credited by banker on time to Govt. Held: The petitioner had […]

Credit ledger balance can be used for making pre-deposit for filing appeal ...

Posted On March 22nd, 2024

Note – The payment of pre-deposit can be made by utilizing the Electronic Credit Ledger (ECL). CBIT&C has itself clarified that any amount towards output tax payable, as a consequence […]

Goods used for R&D deemed redundant after project and not capitalised i...

Posted On March 18th, 2024

Note – Specific goods procured by the Petitioner for R & D, software development, and validation directly contributed to the provisions of IT services exported to SEC Korea. These goods […]

No section 74 invokation where tax and interest paid before SCN

Posted On March 14th, 2024

Note – The petitioner cannot be forced to undergo the entire process of litigation under the statute once the issuance of show cause notice itself was per se bad and […]

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