Home Highlights March 2014 Year 2014 This

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1. Initiation of CIRP - pre-existence of dispute - There was no dispute existing prior to the first demand notice and only disputes raised prior to the first demand notice...

2. The ITAT Delhi held that interest levied u/s 220(2) on non-payment of FBT demand, adjusted against a refund due, was not justified as no intimation or notice of demand...

3. The High Court held that u/ss 28AA(1) and 28(10) of the Customs Act, there is no requirement for a demand for interest to be made in the original assessment order....

4. 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...

5. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

6. Delayed adjudication of show cause notice without reasonable cause - Delay in finalizing assessments and issuing demand - Classification of goods under appropriate...

7. Levy of interest u/s 220(2) - Revenue demanded interest on the amount refunded to the Assessee - The demand for interest raised by the AO is contrary to the Circular...

8. Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum...

9. Levy of Service Tax - leasing of the land of Kandla Port Trust - The show cause notice was issued only for demand of interest and penalty and there is no demand of...

10. Validity of SCN - Demand of Service Tax - The very purpose of the show cause notice issued is to enable the recipient to raise objections, if any, to the proposals made...

11. Dishonor of Cheque - service of demand notice - Period of limitation - the petitioner relies on the dates of return memos, i.e., dates of return of cheques in question,...

12. Recovery under demand notices based on alert issued 5 years ago - Bonds for Warehoused goods has already expired - The High Court determined that the demand notice...

13. Extended period of limitation - in a previous case involving the same issue, demand was dropped - Therefore, all relevant facts were within the knowledge/ notice of the...

14. Demand without issue of show cause notice - Telephone services - Demand of differential tax u/s 73 - Best Judgement Assessment u/s 72 - demand set aside - AT

15. Lack of mention regarding tax demand in the show cause notice - Apparent discrepancy in treatment of refund claim and tax demand. - Scope for granting interim order on...