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
VAT - Highlights / Catch Notes

Home Highlights June 2023 Year 2023 This

Refusal of stay on the order qua the interest, as demanded u/s ...

VAT and Sales Tax

June 19, 2023

Refusal of stay on the order qua the interest, as demanded u/s 30(2) of the MVAT (stay is granted to the petitioner on the tax as demanded) - separation of Composite order - Such composite orders are appealable orders - The tribunal directed to consider the petitioner’s stay application qua the challenge to the interest component - HC

View Source

 


 

You may also like:

  1. Disallowance u/s 37(1) - interest paid by the assessee u/s 30(4) of the MVAT Act, 2002 is penal in nature as it has its germane to infraction of law by the dealer while...

  2. Stay of demand - Recovery of outstanding demand - pre-condition for stay of demand - The respondents/revenue already hold refunds due to the petitioner/assessee that...

  3. Stay of demand - condition precedent for the grant of stay of the demand - Out of three Assessment Years, for AY 2012-13, as stated above, the petitioner has made an...

  4. Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular...

  5. CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

  6. Grant of interest on refund of amount to the assessee u/s 244A - Interest u/s 220(2) - the finding recorded by the Commissioner as well as the Tribunal that the interest...

  7. Interest demand u/s 220(2A) - petitioner had delayed in paying the interest under Sections 234A, 234B and 234C - Earlier, the application for waiver of interest was...

  8. Approval of Resolution Plan - extinguishment of security interest and the guarantees - Resolution Plan in question has consciously dealt with securities and personal...

  9. Interest liability under 220 (2) - where demand notice is issued pursuant to fresh assessment order - interest liability arises when demand is not paid within 30 days...

  10. Stay of demand - guideline for stay of demand on payment of 20% of the disputed demand (earlier 15%) till the final disposal of the first appeal - Adjustment of future...

  11. Income tax slabs - Upto 2 lacs = nil, from 2 lacs to 5 lacs = 10%, from 5 lacs to 10 lacs = 20%, above 10 lacs = 30%

  12. Determination of duty u/s 11A (2) before demanding interest –- duty was deposited before issuance of show cause notice - SCN demanding interest portion is not invalid - AT

  13. Approval of Resolution Plan - The Tribunal found the resolution plan’s treatment of operational creditors contrary to Section 30(2)(b) of the IBC, as operational...

  14. Approval of Resolution Plan - Whether the treatment of Income Tax dues in the Resolution Plan where they have been treated as Operational Creditor and offered only Rs....

  15. Stay of the order passed u/s 263 though there is no active demand of tax - Power of ITAT power to grant stay - Future demand - CIT issued directions to the AO - Whether...

 

Quick Updates:Latest Updates