Superintendent of Taxes attached to the Audit cell cannot be delegated the power of assessment by the Commissioner of Taxes.
Held that TDI was not seeking a review, but rather, a discharge/ modification of the conditions prescribed in the said interim order. Accordingly, Arbitral Tribunal was entitled to exercise the said option, having regard to the principles enshrined under Order XXXIX Rule 4 of CPC.
On 1.4.2007, the assessee took centralised registration and thereafter, the payment was not made until the show cause notice was issued. So the contention of the respondent bank that there was no suppression nor any mis-statement cannot be accepted. Section 73 of the Act gives extended period of limitation if there is suppression or misstatement or fraud or collusion.
Held that option is available to the appellant to claim cenvat credit on service tax paid on input services received in its SEZ units instead of claiming benefit of exemption notification.
HC held that an Order under Section 241A of the Act cannot be passed in a mechanical and routine manner. Refunds cannot be withheld just because the Notice under Section 143(2) of the Act has been issued and the Respondents want to verify the claim for deduction under Section 10AA of the Act.
HC has issued interim protection against arrest and directed the Petitioner to appear before the concerned authority in response to the summon received under Section 70 of the Central Goods and Services Tax Act, 2017
We are frequently coming across cases where Income Tax Authorities are giving complete go by to the principles of natural justice. The excuse orally being set up usually by the departmental counsels is that there is some problem in the computerisation system which is solely controlled by CBDT
Thekedar Vishnu Kumar Vs Union of India (Rajasthan High Court) Stay on the recovery of GST on Royalty- HC directed that the proposed recovery of GST on royalty shall remain stayed qua the petitioners. However, the respondents shall be at liberty to continue with the proceedings which have been initiated under the impugned notices. FULL […]
Held that keeping in view the gravity of the crime, it being socio-economic offence, petitioner is not entitled for pre-arrest bail.
Kerala HC held that even in cases where tax or penalty levied U/s. 129 of the GST Acts, 2017 was paid by a taxable person he can file an appeal U/s. 107 of the said Acts.
