Home Highlights July 2014 Year 2014 This

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1. Reopening of assessment u/s 147 - Rejection of objections of the assessee - The stance of the Assessing Officer leads this Court to prima facie believe that the...

2. Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - The High...

3. Reversal of Input Tax Credit - proper verification of the transactions of selling/purchasing dealers to ensure that there is a match of the details of the transaction or...

4. The High Court ruled on the validity of an order passed u/s 144C(3) read with Section 144B. The petitioner had filed objections to the Draft Assessment Order before the...

5. The High Court quashed the reassessment notice u/s 147, holding that the Assessing Officer failed to form a valid reason to believe that income had escaped assessment....

6. Territorial Jurisdiction - proper officer or not - Registration was assigned to Central GST Officer - SCN was issued by the State GST officer - the distribution of work...

7. The case pertains to the reopening of assessment u/s 147, where the reasons recorded were based on audit objections raised by the internal audit party regarding...

8. Refund - Refund was sanctioned by the lower authority pending the audit objection - The Tribunal ought to have considered the contentions as urged on behalf of the...

9. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

10. The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

11. Reopening of assessment u/s 147 - Disposal of objections against reopening orders - The Assessing Officer has given reasons for rejection of the objections. Such reasons...

12. Validity of issuance of SCN - Demand of service tax - Post GST era - It is ordered that the petitioner Company may give their detailed written submissions/written...

13. Validity of appointing Special Audit u/s 142(2A) - In the present case, the proceedings dated 09.12.2011 was treated as a show cause notice for all purposes both by the...

14. Search and seizure action at the business and residential premises - Notice u/s.153C - the quasi-judicial function of the Income-tax Officer as an assessing authority...

15. Validity of reopening assessment challenged due to non-disposal of objections raised by assessee against reassessment. Deduction u/s 24(a) proposed to be disallowed....