Home Highlights April 2013 Year 2013 This

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1. Extension of stay order - tribunal has no power to extend stay beyond the period of 365 days - Discretionary power vests with the HC - Article 226 of the Constitution - HC

2. Application before the settlement commission - The writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation....

3. Recovery of confirmed demand during pendency of stay application - Circular No.967/01/2013-CX dated 01.01.2013 - there will be an order of interim stay - HC

4. Maintainability of petition - availability of alternative remedy of appeal - non-constitution of the Tribunal - The petitioner cannot be deprived of the benefit, due to...

5. ST on renting – stay order of Delhi HC stayed by SC till next date of hearing

6. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

7. Constitution of National Advisory Committee on Accounting Standards - Notification

8. Amendment in National Advisory Committee on Accounting Standrads Constitution - Notification

9. Interim direction to allow the petitioner to operate its bank account - siphoning off of funds while CIRP proceedings are ongoing - unfreezing of attached Bank Accounts...

10. Validity of attachment order - Seeking interim relief sought, that is for lifting of attachment of bank account pending appeal - The same cannot be considered as the...

11. Application for settlement of cases u/s 245C - Writ petition was pending when the Settlement Commission was abolished and Interim Board was brought into operation. This...

12. Validity of Notice of demand while stay order is in operation - differnt periods - This Court had taken only a prima facie view and passed an interim order of stay. That...

13. Application for Income tax settlement rejected u/s 245D - This court is of the view that the restrictive circumstances under which an Interim Board can entertain an...

14. Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the...

15. Validity of conditional interim order - stay of recovery proceedings - The petitioner, being a Public Sector Company cannot be imposed with such onerous condition for...