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 2016 Year 2016 This

The invoking of the revisional power by the Deputy Commissioner ...

VAT and Sales Tax

May 3, 2016

The invoking of the revisional power by the Deputy Commissioner u/s 46 of the DST Act was unjustified and unwarranted. The impugned SCN requires to be quashed on this ground alone - HC

View Source

 


 

You may also like:

  1. Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five...

  2. Regarding DST Period Demands. - Circular

  3. Restoration of penalty - The Tribunal is justified in reversing the order of the Deputy Commissioner (Appeals) as the mandatory provision under section 46(3) of the Act,...

  4. Jurisdiction - power to issue SCN - Deputy Director of DRI, is an officer, who is higher in rank than the Deputy Commissioner - Deputy Director or Assistant Director of...

  5. Revision power u/s 264 - CIT committed a manifest error in exercising revisional power when petitioner's appeal was pending before CIT (Appeals) - HC

  6. Levy of Luxury Tax - concealment of sales - suo-moto power of revision - The two circumstances required to exist for the purpose of invoking the suo-moto revisional...

  7. Revision u/s 263 - Once the valuation report has not been sent by the valuation officer to the assessing officer/assessee, within the period stipulated by the act that...

  8. Validity of Show Cause Notice (SCN) - Levy of service tax - fees collected by them towards internet fee and skill development fee - educational institution - HC declined...

  9. Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass...

  10. Period of limitation - as per the principles of doctrine of merger, the limitation period should not operate as a bar to the revisional authority in exercise of the power - HC

 

Quick Updates:Latest Updates