Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights May 2023 Year 2023 This

Seeking remission of amount in instalments (admitted liability) ...


Court Denies Installment Plan for Tax Arrears; Compliance with Section 80 of GST Act Required for Benefits.

May 3, 2023

Case Laws     GST     HC

Seeking remission of amount in instalments (admitted liability) - Recovery of arrears in payment of admitted tax - In this case, while the petitioner has filed returns it has not paid the tax and hence its barred from obtaining benefit u/s 80 of the GST Act - HC

View Source

 


 

You may also like:

  1. The High Court addressed the issue of bank account attachment for GST recovery, noting the company's concerns over operational disruptions. The Court cited Section 80 of...

  2. The Direct Tax Vivad Se Vishwas Act, 2020 aims to settle tax disputes. The term "appeal" under the Act includes writ petitions challenging tax orders, as per Supreme...

  3. Recovery of arrears of taxes - grant of facility of payment by installments defaulted - it appears that the liability is around ₹ 99.00 lakhs according to the...

  4. Tax planning versus Tax evasion - The Assessing Officer cannot disregard a transaction just because it results in a tax advantage to the assessee. Just as much as we...

  5. HC ruled that ex-parte tax assessment against a corporate debtor post-CIRP resolution plan approval is impermissible. The court held that once the NCLT approves a...

  6. Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the...

  7. Demand of KGST when the resolution plan was approved - Jurisdiction and applicability of the Insolvency and Bankruptcy Code (IBC) over statutory dues. The court...

  8. Tax refund adjustment towards the arrears of the tax - respondent authorities have applied the refund tax towards penalty only but not towards the arrears of tax - the...

  9. Proviso to Section 45(1) of PMLA permits certain categories of accused, including women, to be released on bail without satisfying twin requirements u/s 45. While woman...

  10. The High Court directed the respondent authorities to allow the petitioner to amend the shipping bills u/s 149 of the Customs Act, 1962, and process the claim for the...

  11. CESTAT held that appellant was entitled to benefit under N/N. 94/96-Cus for imported goods that were initially exported and returned. While the adjudicating authority...

  12. Fresh claim after approval of resolution plan - Arrears against the Corporate Debtor/Applicant - As soon as the Order approving the Resolution Plan was passed by this...

  13. The High Court held that the Execution Application filed by the Applicant against the Respondent does not survive due to the approved Resolution Plan under the...

  14. The HC quashed a tax revision notice issued under section 263 against a dissolved company. The court held that the approved Resolution Plan had explicitly extinguished...

  15. Withdrawal/modification of approved Resolution Plan - Section 31(1) of IBC - The Supreme Court addressed cross-appeals concerning the approval of a resolution plan under...

 

Quick Updates:Latest Updates