Advance Licence Scheme - it is absolutely no defence of the ...

State Authorities Can't Claim Ignorance of Their Own Notifications, Must Avoid Negligence Leading to Litigation.

January 25, 2020

Case Laws Customs SC

Advance Licence Scheme - it is absolutely no defence of the State authorities to contend that they were not aware of their own notification - The onus heavily rests on them and a casual statement generating litigation by State apathy cannot be approved.

View Source

← Previous Next →

Advance Licence Scheme - it is absolutely no defence of the ...

State Authorities Can't Claim Ignorance of Their Own Notifications, Must Avoid Negligence Leading to Litigation.

January 25, 2020

Case Laws Customs SC

You may also like:

The High Court addressed the issue of parallel proceedings initiated by both State and Central GST Authorities against the petitioner for the same assessment years. For...

The court held that Section 6(2)(b) of the Act treats the empowered officers under the SGST/UGST Act at the central level to be at par and does not prescribe for...

Power of CGST Authority / DGGI over State GST authorities - Attachment of Bank accounts - conflict with the notification issued by the CBEC from time to time, concerning...

Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

Unexplained jewellery - By no stretch of imagination if tax is at all due the same is equivalent to 100% value of the jewellery found. Furthermore, the Revenue...

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...

HC directed state authorities to process petitioner's GST refund claim promptly following inaction on previous requests. The authorities must verify facts, assess...

The High Court upheld the validity of the exemption notification dated 02.03.2023 issued u/s 3 of the U.P. Motor Vehicle Taxation Act, 1997. The notification imposed a...

Refund/Reimbursement of the local tax paid - Intra-State purchase of declared goods - entitlement to refund is subject to the condition that CST is paid on inter-State...

HC directed state authorities to process petitioner's GST refund claim promptly following verification of facts and entitlement. Decision must consider state...

Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

State Government or not - Jaipur Development Authority - it is found from records that JDA is constituted by State Government under Jaipur Development Authority Act 1982...

Interpretation to the addendum of notification - Available limit of exemption - The Restrictive Notification is not an addendum or corrigendum to the Exemption...

Refund of CGST & SGST wrongly paid - Interpretation of the term “subsequently held” - the term “subsequently held” in section 77 of CGST Act, 2017 or under section 19 of...

Quick Updates: