Sunyana Sales Corporation Vs State of Punjab (Punjab VAT Tribunal) The Hon’ble Punjab VAT Tribunal allows adjustment of pre-deposit u/s 62(5) of PVAT Act 2005 from refund amount applied of subsequent periods. It has been laid down that despite judgement of Hon’ble Supreme Court in Tecnimont case (which lays down that no waiver in respect […]
Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authority has considered the plea raised before […]
Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed.
Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for clerical error in e waybill. In the E […]
Revenue is precluded from invoking section 9(2) (g) of the DVAT Act to deny ITC to a purchasing dealer who has bona fidely entered into a purchase transaction with a registered selling dealer who had issued a tax invoice reflecting the Taxpayer Identification Number
Avinash Chandra Trivedi Vs CPIO (SEBI Appellate Authority) It is observed that the Action History of the complaint reveals the action taken and the date-wise progress disposal of the complaint. It is understood that all the complaints which are lodged in the SCORES system and the related correspondence, can be accessed online on SCORES website […]
Neville Nadir Mistry Vs Board of Discipline (Appellate Authority) only a member of the Institute can file an appeal before the Appellate Authority if he is aggrieved by any order as provided under Section 21 A(3) or Section 21B(3) of the Chartered Accountants Act, 1949. During the course of arguments, the complainant conceded that under […]
On perusal of the record, it reveals that the Institute was negligent in the noncompliance of the directions of this Appellate Authority. The DC was required to seek extension of time from this Authority had there been any difficulty on any count to dispose of the matter within six months.
Aakansha Vaid Vs ICSI (Appellate Authority of ICSI) he Authority records its displeasure about the conduct of the Complainant during the entire proceedings. The Complainant lodged a comprehensive Complaint supported with several documents before the Institute on 3rd August 2017. He sent letter dated 1st September 2017 providing certain information sought by the Institute. However, […]
Ashok A Jain Vs Director (Discipline) (Appellate Authority of ICAI) Now coming to the question if this Board Resolution satisfies the requirement of Rule 3 (4) of the Rules. It has been contended on behalf of the Appellant that this Resolution is a general Resolution in favour of Simon Tippet and not a specific Resolution […]
