Recovery of Tax dues - First charge - Section 77 of the U.P. VAT ...

Court Rules on Tax Recovery Under U.P. VAT Act with IBC, Focusing on Assessment Orders and Demand Notices Timing.

September 14, 2021

Case Laws VAT and Sales Tax HC

Recovery of Tax dues - First charge - Section 77 of the U.P. VAT Act - Overriding effect of IBC - Sovereign power of the State to enable the State - Most of the demands against the petitioner is subsequent to the effective date, i.e. 15.05.2018 when the adjudicating authority passed the order under Section 31 of the IBC. Therefore, for the purposes of the present case, the relevant date would be when the assessment orders were passed followed by demand notice and not the taxable event - when the interim orders were discharged, the right of the State to recover the amount has accrued. - HC

View Source

← Previous Next →

Recovery of Tax dues - First charge - Section 77 of the U.P. VAT ...

Court Rules on Tax Recovery Under U.P. VAT Act with IBC, Focusing on Assessment Orders and Demand Notices Timing.

September 14, 2021

Case Laws VAT and Sales Tax HC

You may also like:

HC examined procedural compliance in tax assessment proceedings. The court determined that the order dated March 30, 2021 constituted a draft assessment order rather...

Breach of principles of natural justice and lack of jurisdiction - Excessive tax demand as a condition for remand - time lag of about two months between the show cause...

This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

Assessment order u/s 147 read with Section 144B was challenged on grounds of violation of principles of natural justice as virtual hearing was not granted despite...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

The High Court set aside an assessment order due to lack of reasonable opportunity for the petitioner to contest the tax demand on merits. The show cause notice and...

Validity of demand of GST - For assessment year 2017-2018 - Notice in Form ASMT-10 issued for discrepancies found in returns - proceedings initiated pursuant to notice...

The High Court held that the faceless assessment order was invalid as it violated the principles of natural justice and the provisions of Section 144B of the Income Tax...

Refusal to rectify the assessment order passed under Rule 142 (5) of the C.G.S.T. Rules, 2017 - denial of the Input Tax Credit (ITC) - The High Court found merit in the...

Validity of assessment order - absence of three-month gap - The petitioner's counsel argued for a three-month gap between the show cause notice and assessment order,...

Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

Validity of order - Faceless Assessment - draft assessment order u/s 144B - It hardly stood to reason that the department refused the request of the assessee for grant...

HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature...

HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No....

Recovery of demand - initiation of Garnishee proceedings - The assessment order and the demand does not remain merely a piece of paper, unless an assessee gets relief by...

Quick Updates: