Demand of Interest - Section 50 of the CGST Act - The Assessing ...

GST

August 20, 2019

Demand of Interest - Section 50 of the CGST Act - The Assessing Authority was bound to decide the objections of the Assessee, to determine the correct liability of interest to be paid by the Assessee and without doing so, the garnishee proceedings could not have been initiated.

View Source

← Previous Next →

Demand of Interest - Section 50 of the CGST Act - The Assessing ...

GST

August 20, 2019

You may also like:

Applicability of Advance ruling - The binding nature is to be decided with reference to the nature of decisions by the Advance Ruling Authority. It is not as if that...

Stay petition before appellate authority - CBDT circular regarding stay of demand does not seem to bind the appellate authority, though it binds at the lower echelons.

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

Validity of assessment order u/s 144C - petitioner filed objection to the draft assessment order well within the time of thirty days before the DRP - The High Court held...

The law declared by the Hon'ble Supreme Court shall be binding on all Courts within the territory of India and since the Commissioner is not above the Courts therefore...

Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer...

The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

Initiation of re-assessment proceedings/revision - Jurisdiction - The only error that appears to have crept in the order of the appeal authority as has been confirmed by...

Reopening of assessment u/s 147 - where no order has been passed by the AO deciding the objections filed by the assessee against notice issued under section 148 of the...

Proceedings u/s 158BD - Recording of satisfaction - not raising any objection in the first instance by the Assessee is fatal - decided against assessee

Validity of demand / show cause notice - Merely because an audit party had raised an objection, ipso facto, that cannot be the sole reason for issuing the show cause...

Validity of demand of GST raised by State authorities - For the same cause of action, the Central Authority has already initiated action - The petitioner contested the...

Addition of cash deposits - ex-parte orders u/s 144 - When the appeal is filed before the appellate authorities by the assessee himself against the orders of the lower...

Refund claim - Once an application of refund has been filed before the refund sanctioning authority, the said authority is duty bound to decide the refund application...

Quick Updates: