Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Ex-party order - Validity of rejection of appeal by the CESTAT - ...

Service Tax

September 8, 2022

Ex-party order - Validity of rejection of appeal by the CESTAT - Assessee / Petitioner could not appear due to non-receipt of notice - The Petitioner is not a small individual trader who is operating out of a premises that is not locatable. The Petitioner is the “Delhi International Airport Limited” (DIAL) whose addresses and contact details in addition to being available online, could have easily been ascertained by the CESTAT. - HC

View Source

 


 

You may also like:

  1. Characterization of receipt - Compensation receipt on termination of contract - Addition under Section 28(ii)(e) - The Tribunal differentiates between termination and...

  2. Disallowance of write off of tax deducted at source (TDS) - non–allowance of TDS credit to the assessee due to non–receipt of TDS certificates amounts to loss of income...

  3. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

  4. Receipt of non-competitive fee - non-compete fee payable under the Deed of Covenant - capital receipt or revenue receipt - the matter was pertaining to the period which...

  5. Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of Resolution Plan -Rejection of...

  6. Violation of principles of natural justice - ex-parte order - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in...

  7. Validity of Ex-parte order passed u/s 74 - No sufficient time was afforded to the petitioner to represent his case; (b) order passed ex parte in nature, does not assign...

  8. Ex-parte order - disallowance of Input Tax Credit and further imposing of tax - No sufficient time was afforded to the petitioner to represent his case and (b) order...

  9. Relief u/s. 90 - Foreign Tax Credit (FTC) - In the instant case, the delay in filing of the FTC certificate in Form-67 was explained to be due to non receipt of the tax...

  10. Rectification u/s 254 - Tribunal decided the appeal of the Revenue on merits and ex-parte - The proviso to Rule 25 deals with the situation where the Tribunal has passed...

  11. Rejection of application u/s 254(2) by the ITAT to re-call the order - order was passed ex-parte - non appearance of assessee - No litigant would stand benefited by not...

  12. Nature of receipt - Profits in lieu of salary or capital receipt - Receipt on termination of employment - Taxability u/s 17(3)(iii) - The Tribunal considered precedents...

  13. Rejection of claim of the Applicant - It has been made abundantly clear that the Resolution Applicant can be made liable for the dues which are forming part of the...

  14. TDS returns - Due dates - Rule 31A prescribing due dates for furnishing TDS statements amended

  15. Income from sale of carbon credits - Capital receipts vs Revenue receipts - No asset is generated in the course of business but it is generated due to environmental...

 

Quick Updates:Latest Updates