Held that the period of limitation prescribed under Section 153 (2A) or 153 (3) is applicable, when the matters are remanded back irrespective of whether it is to the Assessing Officer or TPO or the DRP, the duty is on the assessing officer to pass orders.
Held that agreement would not be discharged by death of the party thereto and will be enforceable by or against the heirs of the deceased. Accordingly, present arbitration application allowed.
Explore Progressive Stone Works challenge against GST Assessment Orders for AY 2017-18 and 2018-19. Learn about discrepancies in ITC, legal clarifications, and the impact on input tax credit.
Provisions of section 34 restricts the scope of interference with the arbitral award on the ground of public policy. Present arbitral award doesn’t contradict public policy hence interference unjustified.
Section 147 of the Negotiable Instruments Act makes every offence punishable under the Act as compoundable and there is no bar on parties to compound the offence. However, at the same time, the guidelines laid down by the Hon’ble Apex Court in Damodar S. Prabhu’s Case regarding imposing graded cost on litigant that the accused should pay 15% of the cheque amount by way of cost also was to be borne in mind.
The applicant also in a fraudulent manner created records on the GST website and fabricated e-way bills and other documents. Therefore, the applicants do not deserve to be released on bail and the applications deserve to be rejected.
Abhishek Gumber Vs Commissioner of GST (Delhi High Court) The principal grievance of the Petitioner is that under the provisions of CGST Act, 2017 (hereinafter referred to as the ‘Act’), show cause notice for a particular cause of action can be issued either under Section 73 or Section 74 of the said Act and once […]
Patna High Court refuses stay on GST demand for Manokamna, citing Section 16(4) of GST Act. Analysis of the judgment on vires of Section 112 and implications.
Madras High Court ruling on interest levies under TNVAT, TNGST, and CST Acts, emphasizing timely payment of admitted taxes to avoid interest after four years.
Application is liable to be filed under section 97 for obtaining the advance ruling in advance not during the pendency of any issue before the authority.
