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

Audit by Tax Authorities - petitioner already been subjected to ...

Case Laws     GST

May 15, 2023

Audit by Tax Authorities - petitioner already been subjected to the proceedings of adjudication u/s 74 - nothing has been pleaded as may lead this Court to a conclusion that the audit directed is either not permissible or is not warranted, either in view of earlier proceedings suffered by the petitioner under Section 74 of the Act, or otherwise. Plainly facts pleadings to assail the audit (as directed), are missing. - Petition dismissed - HC

View Source

 


 

You may also like:

  1. The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

  2. Validity of SCN - Assessment u/s 74 - audit u/s 65 was initiated / commenced by the audit team of GST - There is nothing to demonstrate that when the audit under Section...

  3. Interest liability - delay in furnishing GSTR-3B return - Liability imposed without any adjudication proceeding u/s 73 or 74 - despite disputing the liability towards...

  4. The applicant's advance ruling application seeking nil rate of GST on stamp duty and registration fees paid for registering a mining lease deed is inadmissible. The...

  5. Validity of Show cause notice issued u/s 74 - Erroneous Refund - Section 74(1) of the OGST Act does not appear to make any distinction between those refund orders that...

  6. Penalty proceedings under CGST Act cannot be initiated after State GST Authorities have initiated proceedings on the same subject matter. Once proceedings are initiated...

  7. Jurisdiction to conduct audit - When a Section provides for periodical audit, the respondent having failed to conduct audit for all these years, suddenly cannot wake up...

  8. Validity of show cause notice u/s 74(1) of CGST Act, 2017 and Section 20 of IGST Act, 2017 for tax evasion and concealment. Parallel proceedings by DGGI, Haryana GST...

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

  10. Validity of determination of Tax / GST when the Confiscation of goods u/s 130 was set aside - While proceedings u/s 67 and Section 74 are distinct in scope and purpose,...

  11. Prosecution, u/s 132(1)(c) of the Central Act - parallel proceedings u/s 74 - There is no principle in law as may warrant any interference in the present petition to...

  12. Clandestine removal - vanaspati - Seeking for keeping in abeyance the further proceeding pending in the court of the learned Addl. Chief Judicial Magistrate (Special...

  13. Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of...

  14. 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...

  15. Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is...

 

Quick Updates:Latest Updates