Home Highlights April 2016 Year 2016 This

You may also like:

1. Exercise of Revisional Jurisdiction after seven years - the bar of limitation, to initiate revisional jurisdiction under Section 46 (1) of the VAT Act, 2005 within five...

2. Revisional jurisdiction under Section 20(1) - After six years from the date of order of assessment - revision order is wholly without jurisdiction and barred by limitation - HC

3. Revisional jurisdiction u/s 264 - Application u/s 264 rejected as intimation u/s 143(1) of the Act is not an order amenable to revisional jurisdiction u/s 264 - The...

4. Jurisdiction to Issue Show Cause Notice (SCN) - Proper officer - In fact, absence of jurisdiction to issue a show-cause notice if raised even after an assessment order...

5. Revision u/s 263 - Suo moto revisional proceeding initiated - The Gauhati High Court allowed the writ petition and set aside the Show Cause Notice and the ex-parte Order...

6. The High Court held that the Revisional Authority did not follow the proper procedure prescribed u/s 263 of the Income Tax Act while invoking its revisionary powers. The...

7. Jurisdiction of revisional authority to take up the proceedings - smuggling of gold - since the rank of the Revisional Authority and that of the Appellate Authority was...

8. Registration of FIR without any specific order under GST - Tax evasion - bogus firms - preparing and issuing false documents / invoices - The submission of the learned...

9. The High Court held that the revisional authority's order placing the refund sanction order in abeyance u/s 108 of the Central Goods and Services Tax Act, 2017 was...

10. The High Court held that the petitioners have the option to file writ petitions challenging the orders of the Revisionary Authority either before the High Court within...

11. Jurisdiction - the Commissioner of Appeals and the Joint Secretary of the GOI, who exercised the power of the revisional authority, hold the same rank - GOI to pass...

12. Initiation of revisional proceedings - GVAT - Tribunal has materially erred in considering the legality and validity of the initiation of revisional proceedings, taking...

13. Jurisdiction of Revisional Authority to revise an order - The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any...

14. Principles of natural justice - validity of adjudication order - Exercising a jurisdiction in an irregular manner by an authority is different from exercising a...

15. Dishonor of Cheque - invocation of revisional jurisdiction - because of the compromise, this is a fit case where the inherent jurisdiction of the High Court under...