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
Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

If the taxpayer has filed within the statutory time a legally ...


Submitting a valid reference application u/s 256 fulfills conditions for KVSS declaration acceptance, says High Court.

April 13, 2016

Case Laws     Central Excise     HC

If the taxpayer has filed within the statutory time a legally valid reference application under Section 256(1) or 256(2)" of the IT Act (corresponding to Section 35G of the CE Act) 1944 "the condition of pendency of reference could be said to have been satisfied - Sufficient for accepting the declaration filed under the KVSS - HC

View Source

 


 

You may also like:

  1. The CBIC issued Instruction No. 04/2025-GST establishing a comprehensive grievance redressal mechanism for GST registration applications. The mechanism mandates Zonal...

  2. Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - It may be true that once a statutory declaration is furnished, the...

  3. Rejection of Tender application - GST clearance certificate - Petitioner can only be expected to comply with the conditions stipulated in the tender notification and in...

  4. The DGFT has amended ANF-4J form for Diamond Imprest Authorisation (DIA) under FTP 2023 by adding four new declarations (numbered 7-10) after the existing declaration...

  5. EPCG Scheme - failure to fulfill the conditions stipulated in the license - failure to submit the export obligation discharge certificate EODC issued by the licensing...

  6. Maintainability of section 7 application - Initiation of CIRP - existence of debt and default - date of default - On 14.02.2020 the account was declared NPA - The...

  7. Scope of order of the tribunal - The Tribunal has failed to record any reasons with respect to seven out of eight questions raised in the reference applications. It is...

  8. Refund of GST - declarations were not signed in physical mode - Though non-submission of refund application along with the declarations as required under the law would...

  9. Processing of Applications for Cancellation of Registration submitted in FORM GST REG-16

  10. Cancellation of Bail granted - Failure to deposit amount as a pre-condition of Bail - Adjustment of amount with input tax credit (ITC) instead of depositing in Cash -...

  11. Rejection of the refund application - rejection on the ground of time limitation - Defective refund application - The High Court held that, even assuming that the...

  12. Exemption u/s 54EC of the Act – there is nothing in the context of section 256(2) to warrant the conclusion that the word 'month' in it refers to a period of 30 days,...

  13. Admission of Section 9 application filed by Operational Creditor - time limitation - Section 10A of IBC - The Tribunal found that apart from the lease rental of April...

  14. Disqualification of resolution applicant - wilful defaulter of bank - Rejection of Resolution Plan submitted by the Applicant - Appellant submits that on the day when...

  15. Demand u/s 201(1) with interest u/s 201(1A) - non deduction of TDS on the interest paid to HUDCO - minor delay in submitting the declaration that the payee (HUDCO) has...

 

Quick Updates:Latest Updates