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1. Reopening of assessment u/s 147 - power to review v/s power to reassess - Only material relied upon by the assessing officer, in this case, is the material supplied by...

2. Reopening of assessment - mere reliance on Audit report without forming his own opinion, reassessment proceedings initiated by the AO are not valid - HC

3. Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

4. Power to review versus Power to rectify - cancellation of GST registration - the appellate authority erroneously exercised its power under Section 161 of the Act. The...

5. Denial of rebate claim - Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules - HC

6. Maintainability of application filed by the appellant under section 129B of the Customs Act, 1962 read with R.20 of the CESTAT (Procedure) Rules, 1982 for rectification...

7. Possibility of arrest - Possibility of detention to custody - Grant of anticipatory bail - Input Tax Credit - fake invoices - SC refused to interfere - Decision of...

8. Authority to undertake a review contemplated under Section 67(5) of Andhra Pradesh Value Added Tax, 2005 - since the regular Chairman of the Tribunal is not functioning,...

9. Review of order - Permission to file Form 'TRAN-1' by the extended date - the appropriate remedy for the Revenue would be to approach the Hon'ble Supreme Court by filing an appeal.

10. Powers of the review under Section 25 of MVAT Act, 2002 cannot be exercised unilaterally. That before exercising such powers, service of valid notice is condition...