Best Judgement assessment - non-service of SCN - per Section ...

Case Laws VAT and Sales Tax

October 25, 2023

Best Judgement assessment - non-service of SCN - per Section 36(5), what can be assessed by the Prescribed Authority other than confirming the self-assessment is only the amount of tax due and nothing more. - All the assessment orders along with the demand notices are all set aside and quashed - HC

View Source

← Previous Next →

Best Judgement assessment - non-service of SCN - per Section ...

Case Laws VAT and Sales Tax

October 25, 2023

You may also like:

Principles of natural justice - best judgement assessment done by ex-parte order - The Assessing Authority is bound to act in a rational manner while resorting to best...

Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

Best judgment assessment - Estimation of income - No court could substitute its "best judgment" for that of the assessing authority - Once the books of accounts have...

Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

Best Judgment Assessment - it is not necessary that on restoring to best judgment assessment the Assessing Authority must reach a different figure of income and profit. - HC

Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held...

Nature of assessment - best judgment assessment or not - the entries in the books of account varying with returns filed are relied upon and then the assessment has been...

Validity of reopening of assessment u/s 147 - Addition u/s 68 - The function of the assessing authority at this stage is to administer the statute and what is required...

Validity of assessment order - Best Judgement Assessment - taking note of the non-filing of returns by the assessee, proceedings under Section 74 were initiated and...

Levy of GST - Place of supply - Tax imposed on exhibition services received by the petitioner in non-taxable territory from the person located in non-taxable territory...

Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making...

The Calcutta High Court addressed the issue of condonation of delay in filing an appeal under Section 107 of the West Bengal Goods and Services Tax Act, 2017. The appeal...

Validity of determination of tax under best judgment assessment - The petitioner challenged an ex-parte assessment order arguing that their statutory return in Form...

Scope of SCN - vague SCN - absence of specific demand of service tax under a particular service - The Tribunal held that the defect in the notice cannot be cured by the...

Quick Updates: