Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - ...

Court Rules Rejection of Revised Declaration Invalid; Parties Must Follow January 20 Certificate Per Section 5(2.

July 26, 2022

Case Laws Income Tax HC

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - Revival of original declaration / order - validity of second and revised declaration -admittedly, Respondents, pursuant to filing of revised/fresh declaration by the Petitioner dated 23rd January, 2021, entertained the said declaration and examined the same on merits and, thereafter, rejected it vide order dated 15.03.2021 which is our opinion has no legal effect, we are of the opinion that equities would be balanced if we direct the parties to comply with the certificate dated 20.01.2021 issued in favour of the petitioner pursuant to original declaration as per section 5(2) of the scheme i.e. within a period of fifteen days from today. - HC

View Source

← Previous Next →

Deceleration under Direct Tax Vivad Se Vishwas Act, 2020 - ...

Court Rules Rejection of Revised Declaration Invalid; Parties Must Follow January 20 Certificate Per Section 5(2.

July 26, 2022

Case Laws Income Tax HC

You may also like:

CESTAT dismissed the appeal for non-prosecution under Rule 20 of CESTAT Procedure Rules, 1982, following Supreme Court precedent condemning mechanical adjournment...

Rejection of declared transaction value under Valuation Rule 12, re-determination of value under Valuation Rules 4-9. Commissioner followed Rule 9, adopted actual values...

Recovery of erroneous Duty Drawback - Rule 16 of the Drawback Rules, 1995 - By inserting Rule 20(2) government has shown its different intention and Rule 20(2) of...

The CESTAT dismissed an appeal for non-prosecution under Rule 20 of CESTAT Procedure Rules, 1982, after multiple adjournments exceeded the statutory maximum of three....

HC allows petitioner's challenge to DTVSV Scheme declaration rejection. The court found the non-disclosure of pending writ petition was immaterial and directed the...

HC ruled in favor of petitioner, finding the rejection of budgetary support refund claims invalid. The court held that the calculation of 58% central tax and 29% IGST...

HC determined that Rule 96(10) of CGST Rules, 2017 was unconditionally omitted without a saving clause, rendering subsequent administrative orders invalid. Referencing...

The High Court reviewed a challenge to an interim order requiring appellants to deposit 20% of the remaining unpaid interest within a specified timeframe. The court held...

Dishonour of Cheque - requirement to deposit a minimum of 20% of the fine or compensation - speedy disposal of cases - The High Court found that the appellate court...

Scope of adjournment of matter beyond three times - Rule 20 of CESTAT Procedure Rules, 1982 - The Tribunal dismisses the appeal due to the appellant's non-prosecution,...

The High Court quashed the impugned orders, holding that Section 206AA, mandating 20% TDS rate for invalid PAN, was not applicable. The vendor had linked his PAN with...

The adjudicating authority is bound to explain the alleged contraventions to the person proceeded against or their legal representatives. Rule 4(4) mandates...

Import of goods - infringement of the Intellectual Property Rights of the plaintiffs - eeking impleadment in the present suit as a proper party - Infringement of trade...

Dishonour of Cheque - Scope of term "Shall" - Condition imposed is mandatory of not - requirement of depositing 20% of the amount of compensation - In these cases, both...

The High Court held that respondent No. 3 cannot avoid deciding the petitioners' application dated 20 December 2023 seeking an advance ruling on the taxability of sale...

Quick Updates: