Forceful collection of Tax - The Enforcement Wing officials had ...

Officials Exceeded Authority by Collecting Tax During Inspections Without Verifying Returns or Completing Assessments.

May 6, 2013

Case Laws VAT and Sales Tax HC

Forceful collection of Tax - The Enforcement Wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly returns, before the completion of the assessment. - HC

View Source

← Previous Next →

Forceful collection of Tax - The Enforcement Wing officials had ...

Officials Exceeded Authority by Collecting Tax During Inspections Without Verifying Returns or Completing Assessments.

May 6, 2013

Case Laws VAT and Sales Tax HC

You may also like:

Upfront collection of tax and penalty - SCN was not issued - whether Sales Tax Officer (STO) can collect upfront tax and penalty from the Petitioner at the time of a...

The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

Detention of goods u/s 129(1) of CGST Act - Invoice number mentioned in Tax invoice not tallied with E-way bill - it is very much clear that the action of the...

The GoI notification mandates tax collection at source (TCS) for specific high-value goods exceeding ten lakh rupees, including luxury and collectible items such as...

Central Government exercised powers under s.138(1)(a)(ii) of Income Tax Act 1961 to designate Joint Secretary, DFPD as authorized official for accessing income tax...

Petitioner cannot evade penalty u/s 22(5) of TNVAT Act, 2006 by paying tax after inspection but before assessment order. Rule 7(9) of TNVAT Rules, 2007 prohibits filing...

Exemption u/s.10(23) denied - anonymous donations received by any assessee or entity u/s.115BBC - without verifying the documents and objectively selecting some entries...

IBBI amended its Inspection and Investigation Regulations 2017 through powers under IBC sections 196, 217-220, and 240. The amendment introduces a clarification to...

Customs officials claim to have received illicit gratification - Clearance of restricted goods without following proper procedures - improper finalization of provisional...

Control of income-tax authorities - U/s 118 of IT ACT 1961 - Specifies the income-tax authority or authorities as subordinate to such other income-tax authority or...

Levy of Entertainment tax - Valuation - consideration towards the services excluding the service tax component or on both - No proof is available on records to show that...

HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent...

100% EOU - diversion of imported/indigenous goods procured duty free - The learned adjudicating authority has not examined the fact whether the respondent have achieved...

The appeal filed by the assessee company was dismissed by the Income Tax Appellate Tribunal on the grounds that the Form 36 (memo of appeal) was not duly verified as per...

Effective date of Change in rate of tax / GST - In case of a notification in the body of which the effective date is not written, the effect of the amending notification...

Quick Updates: