Home Highlights March 2019 Year 2019 This

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1. Rectification application - Validity of Garnishee Notices for recovery of tax - contention of the writ petitioners that the Garnishee Notices had come to be issued even...

2. Garnishee notice - the issuance of Garnishee notice dated 25.02.2022 are in violation of principles of natural justice and the procedure prescribed under the JGST Act,...

3. Stay of demand - recovery notice during the pendency of the stay applications - Instruction No.1914 dated 02.12.1993 of the Board would make it clear that the stay...

4. Revision u/s 263 by CIT - defect of non-issuance of notice u/s. 143(2) - Section 292BB is only safeguarding the deficiency if any of the service/non-service of notice...

5. Reopening of assessment u/s 147 - Date of issuance of notice - communication in electronic form - Whether digitally signing notice would automatically amount to issuance...

6. Delay in filing of stay application - There is no time limit prescribed for filing of stay application - where the appeal is filed in time, stay application should be...

7. Admissibility of application for Advance ruling u/s 245R - Pending case - The pendency has to be considered on the date of filing of the application and there was no...

8. Service of garnishee notice u/s 87 - The petitioner has not disputed the quantum of service tax dues quantified in the garnishee notices. Petitioner has only highlighted...

9. Reopening of assessment u/s 147 - valid approval u/s 151 - The approving authority-the PCIT, has stated that he agrees with the comments of the A.O., which were annexed...

10. Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

11. Stay of Recovery proceedings - Prayer quashing 226(3) notice - The prayer sought for by the petitioner, for a certiorarified mandamus quashing 226(3) notice, is thus not...

12. Validity of reassessment proceedings - non-issue of the statutory notice u/s 143(2) - The Appellate Tribunal found that the AO had not issued the statutory notice under...

13. Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC

14. Validity of garnishee notice issued u/s 79 of CGST Act - the respondent no. 4 has frozen the bank account of the petitioners - Alternative remedy of appeal - this writ...

15. Principles of Natural Justice - validity of Garnishee Notice - As the Garnishee Notice came to be passed without hearing, the Writ Petition is allowed setting aside the...