In reassessment it is only required to see whether there is prima facie material before the Assessing Officer to initiate proceedings and other requirements under the law, precondition i.e. of taking approval/sanction under Section 151, before issuance of notice under Section 148 is followed or not. Whether there is prima facie material available on the basis of which department can reopen case and not sufficiency or correctness of material to be considered.
Tahura Enterprise Vs Union of India (Gujarat High Court) HC take notice of the fact that the Central Board of Indirect Taxes and Customs extended the time limit for filing application for revocation of cancellation of registration and the limitation for all the orders passed on or before 12.06.2020 was to effectively commence from 31.08.2020. […]
HC set aside the demand order passed in Form DRC-07 by the Revenue Department, on the grounds of non-speaking order. All the relevant aspects of the matter were not considered and were not reflected in order.
Air Force Naval Housing Board Air Force Station Vs U.P. Real Estate Regulatory Authority And Another (Allahabad High Court) The word ‘promoter’ has been deliberately used by the legislature in the proviso to sub-section (5) of Section 43, as subsection (5) provides a remedy of statutory appeal to any person aggrieved by the direction or […]
High Court rules in favor of petitioner Amrik Singh, extending OTS payment deadline. Get insights on the DCB Bank case in Punjab and Haryana High Court
Adroit Industries (India) Ltd. Vs Union of India (Madhya Pradesh High Court) Facts of the case are not in dispute to the effect that the petitioner during the relevant period i.e. 2015-20 was entitled to avail the benefit of MEIS but could not avail of such benefit as the concerned staff did not declare the […]
Parsvnath Developers Ltd Vs Future Retail Limited (Delhi High Court) Arbitration Agreement : Sufficiency of stamp duty on agreement & nature of contract cannot be adjudicated by Court U/s 11 Of A&C Act. The dispute as to whether the contract was sufficiently stamped or not, and the averments made by the petitioner with respect to the […]
I-Tech Plast India Pvt. Ltd. Vs State Of Gujarat (Gujarat High Court) In so far as the erroneous grant of refund and return of such refund amount together with interest by the writ-applicant is concerned, the same is undisputed. That being the case, the first part of the transaction is nullified inasmuch as the amount […]
Modern Syntex Vs Assistant Commissioner of CGST And Central Excise (Gujarat High Court) The grievance of the writ-applicant is that the final GST assessment proceedings are yet to be undertaken. No final assessment order has been passed till this date. We have gone through the affidavit-in-reply filed on behalf of the respondents. We do not […]
The allegation against applicant is that he and a co-accused have set up a number of fictitious companies, which are being used for the purposes of defrauding the government. It is contented that the accused persons have opened banks accounts in fictitious names and provided their telephone numbers and email addresses in this respect.
