Home Highlights March 2013 Year 2013 This

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1. Demand of interest - assessee sought adjustment of refunds due to the petitioner against the outstanding demands u/s 245 - Revenue directed to adjust the refund with the...

2. Dishonor of Cheque - The law is well-settled that the complaint under Section 138 of the Negotiable Instruments Act is not maintainable, if no demand was made for...

3. Default in the payment of Central Excise Duty - Undisputedly appellants have discharged the duty as demanded in the show cause notice and confirmed against them for the...

4. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

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

6. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

7. 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...

8. Demand of interest - cheques given by petitioner to Enforcement Wing Officials during inspection got dishonoured - In the absence of any assessment, even provisional,...

9. Demand of duty - receipt of inputs or not - demand based on statements of the suppliers of the inputs - cross-examination not allowed - Revenue has no other evidence -...

10. Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

11. Validity of demand raised - spot collection of taxes - Since the collection of cheques from the petitioner is admittedly, towards payment of tax, as per the settled law,...

12. 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...

13. Stay of demand - pre-deposit of only 20% of the disputed demand - adjustments of refunds against demand - respondent is entitled to seek pre-deposit of only 20% of the...

14. Dishonor of Cheque - service of demand notice - Period of limitation - the petitioner relies on the dates of return memos, i.e., dates of return of cheques in question,...

15. Seeking sufficient time for payment of amount demanded by the respondent towards interest - This Court feels that the time period of 2 days is not sufficient to make the...