Search and seizure - Seeking mandamus for a direction to the ...

GST

August 18, 2022

Search and seizure - Seeking mandamus for a direction to the respondents to refund of amount collected from his residence - the references to the amount in the course of the show cause notice would, in my considered view, justify the retention of the amount till proceedings for adjudication are complete. - HC

View Source

← Previous Next →

Search and seizure - Seeking mandamus for a direction to the ...

GST

August 18, 2022

You may also like:

Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

Seizure of cash in election by ECI - IT Dept. has completely failed to appreciate that neither the seizure was u/s 132 nor the pre-requisite to an exercise of search and...

Interest on delayed refund - seizure of cash / currency during search - The Commissioner (Appeals) has committed an error while holding that since there is no provision...

Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

Addition u/s 68 - large cash withdrawal by the assessee immediately before the search and seizure operation - during search and seizure operation, the cash amount was...

Refund claim filed by legal heir of the proprietress - seeking refund tof amount paid by the proprietary concern after the expiry of proprietress, in respect of the...

Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

Refund / return on amount collected during investigation - in the absence of any material to establish that there was any order or adjudication made by the respondents...

Seeking refund of tax deposit during search proceedings - The very fact that in two years’ time, no notice has been issued, the deposit of tax during search cannot be...

Refund of amount deposited under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - refund sought on the premise that the withdrawal of the appeal filed by the...

Refund of the amounts paid during investigation - remittances made by the petitioner during investigation - self- ascertainment - Section 74(5) of GST Act - statement...

Refund alongwith Interest - amount deposited during search proceedings - If tax is collected without any authority of law, the same would amount to depriving a person of...

Seeking refund of deposit - the amount is deposit or duty? - refund of security deposit during provisional assessment - Since in view of the documentary evidence, it is...

Search u/s 132 - Entitlement refund of the seized cash which is otherwise declared ‘unaccounted money’ and taxed in the hands of the searched person - This Court does...

Quick Updates: