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 May 2013 Year 2013 This

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

VAT and Sales Tax

May 6, 2013

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

 


 

You may also like:

  1. Recovery of dues - power of enforcement wing officials to collect cheques - It is very clear that the enforcement wing officials cannot usurp the powers of the assessing...

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

  3. Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a...

  4. Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal...

  5. Coercive action including threat of arrest against officials for recovery of alleged service tax dues - power and jurisdiction of DGCEI

  6. Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the...

  7. Principles of Natural Justice - reversal of Input Tax Credit - assessing authority would lead us to infer that he has taken the report submitted by the Enforcement Wing...

  8. Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the...

  9. Reopening of assessment u/s 147 - - reopening based on report of the Investigation Wing - Assessing officer can rely on the report of DIT, Investigation Wing but at the...

  10. Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and...

 

Quick Updates:Latest Updates