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Archive: 11 January 2025

Posts in 11 January 2025

Webinar on Critical Issues in Faceless Assessments under Income Tax Act, 1961

February 14, 2025 4407 Views 0 comment Print

Join our webinar on Faceless Tax Assessments under the Income Tax Act, 1961. Learn concepts, challenges, and solutions from expert CA Hari Agarwal, FCA.

Non-maintainability of application u/s 9 of IBC as being time-barred

January 11, 2025 888 Views 0 comment Print

Assessee-company had challenged an order passed by the National Company Law Tribunal ( NCLT ) which dismissed its Section 9 application under the IBC, against the corporate debtor for being time-barred

Is a Merger Order Liable to Stamp Duty as Conveyance if No Immovable Assets Are Involved? An Analysis Based on Ambuja Cements Judgment

January 11, 2025 2331 Views 0 comment Print

Explore the Delhi High Court ruling on stamp duty for mergers, the Ambuja Cements judgment, and its implications on conveyance and exemptions under Indian law.

Matter remanded back to CIT (A) as there was failure to adjudicate issues u/s 148

January 11, 2025 618 Views 0 comment Print

It was claimed that the notice under Section 148 was time-barred, reasons recorded under Section 147 were vague, and proper show-cause notices were not issued, violating Section 144B.

Appeal couldn’t be rejected based on non-compliance u/s 129E of Customs Act

January 11, 2025 339 Views 0 comment Print

Hence, the matter need to be remanded to Commissioner (A) to decide the issue on merit. At this stage, the issue was pending for more than 10 years, therefore, a timeframe was necessary for disposal of the appeal.

No effective service of notice and order: Allahabad HC remanded matter

January 11, 2025 612 Views 0 comment Print

No notice GST DRC-01A was served upon the assessee hence he could not make a reply. Petitioner became aware only after when order was uploaded on the tab “view additional notices and orders”.

Reminder and demand order uploaded under wrong tab on GST portal: HC set-aside order

January 11, 2025 501 Views 0 comment Print

In the matter abovementioned writ petition, challenging the impugned order creating demand u/s 73 GST, after observing that reminder and order was uploaded on ‘Additional Notices and Orders’ Tab instead of ‘Due Notices and orders’.

Documents of exempted e-way bill not produced: Madras HC remanded matter

January 11, 2025 492 Views 0 comment Print

In a recent ruling Hon’ble Madras HC allowed writ petition by observing that petitioner that consolidated amount was related to invoice bills which are less than Rs. 1 Lakh and hence are exempted.

One Time Settlement request cannot be entertained by sole financial creditor post initiation of CIRP: Telangana HC

January 11, 2025 468 Views 0 comment Print

Telangana High Court held that sole financial creditor cannot entertain request of One Time Settlement once corporate debtor enters in Corporate Insolvency Resolution Process (CIRP). Accordingly, petition dismissed.

Information uploaded by investigation wing doesn’t amount to handing over of material to AO: Delhi HC

January 11, 2025 2124 Views 0 comment Print

Delhi High Court held that uploading of information by the investigation wing of the Income Tax department would not be a substitute for recording of a satisfaction note by the AO of searched person for handing over material to AO of person other than searched person.

Service of Customs notice via e-mail necessary to prevent improper service to parties: Delhi HC

January 11, 2025 615 Views 0 comment Print

Delhi High Court held that in order to avoid improper service to parties and to avoid ex-parte proceedings, it is incumbent that service of notices ought to be effected even through email and on the common portal, in addition to the traditional methods as per Section 153.

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