Legacy Indirect Tax Litigation Hub — Q&A: current Indian finance and law guidance from Finin2min.
Repeal, Savings and Surviving ProceedingsWhat is the Finin2min conclusion on Repeal, Savings and Surviving Proceedings?
Legacy rights, liabilities and proceedings survive only through the applicable savings and transition clauses.
Repeal, Savings and Surviving ProceedingsWhich primary anchor applies to Repeal, Savings and Surviving Proceedings?
CGST Act ss.142 and 174
Repeal, Savings and Surviving ProceedingsWhat evidence is needed for Repeal, Savings and Surviving Proceedings?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Repeal, Savings and Surviving ProceedingsWhat is the next action for Repeal, Savings and Surviving Proceedings?
Map event, notice and savings provision.
Continuing Central Excise after GSTWhat is the Finin2min conclusion on Continuing Central Excise after GST?
Excise continues for specified goods and legacy periods.
Continuing Central Excise after GSTWhich primary anchor applies to Continuing Central Excise after GST?
Central Excise Act and Rules, 2017
Continuing Central Excise after GSTWhat evidence is needed for Continuing Central Excise after GST?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Continuing Central Excise after GSTWhat is the next action for Continuing Central Excise after GST?
Maintain dual-tax maps.
Service-Tax Charge and ClassificationWhat is the Finin2min conclusion on Service-Tax Charge and Classification?
Taxability depends on the period, charging section, negative list/exemption and service facts.
Service-Tax Charge and ClassificationWhich primary anchor applies to Service-Tax Charge and Classification?
Finance Act, 1994 legacy provisions
Service-Tax Charge and ClassificationWhat evidence is needed for Service-Tax Charge and Classification?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Service-Tax Charge and ClassificationWhat is the next action for Service-Tax Charge and Classification?
Reconstruct period-specific law.
Point of Taxation and LimitationWhat is the Finin2min conclusion on Point of Taxation and Limitation?
Tax point, payment, invoice and extended limitation interact with facts and conduct.
Point of Taxation and LimitationWhich primary anchor applies to Point of Taxation and Limitation?
Point of Taxation Rules and recovery provisions
Point of Taxation and LimitationWhat evidence is needed for Point of Taxation and Limitation?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Point of Taxation and LimitationWhat is the next action for Point of Taxation and Limitation?
Prepare event chronology.
Place of Provision and Export of ServicesWhat is the Finin2min conclusion on Place of Provision and Export of Services?
Export status required all period-specific conditions, including place and receipt.
Place of Provision and Export of ServicesWhich primary anchor applies to Place of Provision and Export of Services?
Place of Provision Rules and exemption framework
Place of Provision and Export of ServicesWhat evidence is needed for Place of Provision and Export of Services?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Place of Provision and Export of ServicesWhat is the next action for Place of Provision and Export of Services?
Test every statutory condition.
CENVAT Credit EligibilityWhat is the Finin2min conclusion on CENVAT Credit Eligibility?
Input, input service, capital goods, nexus, documents and reversals require period-specific analysis.
CENVAT Credit EligibilityWhich primary anchor applies to CENVAT Credit Eligibility?
CENVAT Credit Rules, 2004
CENVAT Credit EligibilityWhat evidence is needed for CENVAT Credit Eligibility?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
CENVAT Credit EligibilityWhat is the next action for CENVAT Credit Eligibility?
Build invoice and use matrix.
Reverse Charge and Joint ChargeWhat is the Finin2min conclusion on Reverse Charge and Joint Charge?
Liability depended on service category, provider/recipient status and period notification.
Reverse Charge and Joint ChargeWhich primary anchor applies to Reverse Charge and Joint Charge?
Finance Act notifications
Reverse Charge and Joint ChargeWhat evidence is needed for Reverse Charge and Joint Charge?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Reverse Charge and Joint ChargeWhat is the next action for Reverse Charge and Joint Charge?
Use notification-date mapping.
Excise and Service-Tax ValuationWhat is the Finin2min conclusion on Excise and Service-Tax Valuation?
Related parties, inclusions, reimbursements and abatement conditions can materially alter tax.
Excise and Service-Tax ValuationWhich primary anchor applies to Excise and Service-Tax Valuation?
Excise valuation and Service Tax Valuation Rules
Excise and Service-Tax ValuationWhat evidence is needed for Excise and Service-Tax Valuation?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Excise and Service-Tax ValuationWhat is the next action for Excise and Service-Tax Valuation?
Prepare transaction-value analysis.
Exemptions and Conditional NotificationsWhat is the Finin2min conclusion on Exemptions and Conditional Notifications?
Exemption conditions are construed through exact text, purpose and evidence.
Exemptions and Conditional NotificationsWhich primary anchor applies to Exemptions and Conditional Notifications?
Legacy exemption notifications
Exemptions and Conditional NotificationsWhat evidence is needed for Exemptions and Conditional Notifications?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Exemptions and Conditional NotificationsWhat is the next action for Exemptions and Conditional Notifications?
Create condition-by-condition proof.
Show-Cause Notice and Extended PeriodWhat is the Finin2min conclusion on Show-Cause Notice and Extended Period?
Notice jurisdiction, period, allegation, evidence and quantification bound adjudication.
Show-Cause Notice and Extended PeriodWhich primary anchor applies to Show-Cause Notice and Extended Period?
Excise/service-tax recovery provisions
Show-Cause Notice and Extended PeriodWhat evidence is needed for Show-Cause Notice and Extended Period?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Show-Cause Notice and Extended PeriodWhat is the next action for Show-Cause Notice and Extended Period?
Prepare allegation-to-evidence rebuttal.
Penalty, Fraud and Mens ReaWhat is the Finin2min conclusion on Penalty, Fraud and Mens Rea?
Penalty standards differ by provision and period; tax confirmation does not automatically settle penalty.
Penalty, Fraud and Mens ReaWhich primary anchor applies to Penalty, Fraud and Mens Rea?
Legacy penalty provisions
Penalty, Fraud and Mens ReaWhat evidence is needed for Penalty, Fraud and Mens Rea?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Penalty, Fraud and Mens ReaWhat is the next action for Penalty, Fraud and Mens Rea?
Separate tax, limitation and penalty grounds.
Refund, Rebate and Unjust EnrichmentWhat is the Finin2min conclusion on Refund, Rebate and Unjust Enrichment?
Limitation, incidence, documents and export evidence drive refunds.
Refund, Rebate and Unjust EnrichmentWhich primary anchor applies to Refund, Rebate and Unjust Enrichment?
Central Excise Act s.11B and related rules
Refund, Rebate and Unjust EnrichmentWhat evidence is needed for Refund, Rebate and Unjust Enrichment?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Refund, Rebate and Unjust EnrichmentWhat is the next action for Refund, Rebate and Unjust Enrichment?
Create refund evidence checklist.
State VAT Input Credit and AssessmentWhat is the Finin2min conclusion on State VAT Input Credit and Assessment?
Credit, declarations, movement and local forms are state- and period-specific.
State VAT Input Credit and AssessmentWhich primary anchor applies to State VAT Input Credit and Assessment?
State VAT Acts
State VAT Input Credit and AssessmentWhat evidence is needed for State VAT Input Credit and Assessment?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
State VAT Input Credit and AssessmentWhat is the next action for State VAT Input Credit and Assessment?
Retrieve state-period records.
CST Forms and Inter-State SalesWhat is the Finin2min conclusion on CST Forms and Inter-State Sales?
Concessional rate and branch transfer depended on statutory forms and transaction substance.
CST Forms and Inter-State SalesWhich primary anchor applies to CST Forms and Inter-State Sales?
CST Act and state rules
CST Forms and Inter-State SalesWhat evidence is needed for CST Forms and Inter-State Sales?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
CST Forms and Inter-State SalesWhat is the next action for CST Forms and Inter-State Sales?
Prepare declaration-wise ageing.
Commissioner Appeals and CESTATWhat is the Finin2min conclusion on Commissioner Appeals and CESTAT?
Appeal limitation, pre-deposit, statement of facts and grounds require order-specific control.
Commissioner Appeals and CESTATWhich primary anchor applies to Commissioner Appeals and CESTAT?
Legacy appellate provisions
Commissioner Appeals and CESTATWhat evidence is needed for Commissioner Appeals and CESTAT?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Commissioner Appeals and CESTATWhat is the next action for Commissioner Appeals and CESTAT?
Build finding-wise appeal grounds.
Pre-Deposit, Stay and RecoveryWhat is the Finin2min conclusion on Pre-Deposit, Stay and Recovery?
Mandatory pre-deposit and recovery protections depend on period and forum.
Pre-Deposit, Stay and RecoveryWhich primary anchor applies to Pre-Deposit, Stay and Recovery?
Legacy appellate provisions
Pre-Deposit, Stay and RecoveryWhat evidence is needed for Pre-Deposit, Stay and Recovery?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Pre-Deposit, Stay and RecoveryWhat is the next action for Pre-Deposit, Stay and Recovery?
Open appeal and treasury workstreams.
GST Transition Credit and Legacy RefundsWhat is the Finin2min conclusion on GST Transition Credit and Legacy Refunds?
Legacy credits/refunds entered GST only through specified routes and conditions.
GST Transition Credit and Legacy RefundsWhich primary anchor applies to GST Transition Credit and Legacy Refunds?
CGST Act s.140/142 and transition rules
GST Transition Credit and Legacy RefundsWhat evidence is needed for GST Transition Credit and Legacy Refunds?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
GST Transition Credit and Legacy RefundsWhat is the next action for GST Transition Credit and Legacy Refunds?
Map outcome to statutory route.
Record Retrieval and Legacy ClosureWhat is the Finin2min conclusion on Record Retrieval and Legacy Closure?
Closed registrations still require searchable returns, challans, invoices and orders.
Record Retrieval and Legacy ClosureWhich primary anchor applies to Record Retrieval and Legacy Closure?
Legacy retention, audit and litigation requirements
Record Retrieval and Legacy ClosureWhat evidence is needed for Record Retrieval and Legacy Closure?
period-specific law snapshot; returns and challans; invoices and credit registers; show-cause and adjudication file; appeal, deposit and recovery records
Record Retrieval and Legacy ClosureWhat is the next action for Record Retrieval and Legacy Closure?
Create a legacy data room.