Home Highlights March 2019 Year 2019 This

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1. Stay of demand - 1st respondent as the appellate authority exercises quasi-judicial powers. Power to consider prayer for stay is incidental and ancillary to the power to...

2. Stay application - Since the stay application has been filed pending appeal and in light of Circulars issued by the Central Board of Direct Taxes (CBDT) directing the...

3. Gross violation of CBEC instructions and the precedential value of CESTAT decisions. The Revenue filed an appeal before the first Appellate Authority without specifying...

4. Stay of demand - Addition u/s 68 - the Appellate Authority did not even deem it appropriate to decide the said application even when the Petitioner claims that a prayer...

5. Stay of demand - The High Court acknowledged that the grant of stay is within discretionary jurisdiction, and it does not sit in appeal over such discretion. The Court...

6. Principles of Natural justice - late filing of return - intent to evade or not - it is the case of petitioner is that various aspects have not been dealt with or...

7. Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal - CGST - Circular

8. The subordinate authority is not empowered to supersede the orders passed by the appellate authority and an administrative discipline requires that the subordinate...

9. The High Court set aside the order u/s 119(2)(b) of the Act, finding that the authority took a restrictive and conservative approach in not noticing the Central Board of...

10. CBDT's clarification on instructions on Stay of Demand / Guidelines for stay of demand

11. Regarding DST Period Demands. - Circular

12. Respondents made a concession before the Regulatory Authority to accept interest only on amounts paid after RERA implementation. However, before the Appellate Authority,...

13. Petitioner availed alternate remedy of filing substantive appeal against assessment order and notices issued u/ss 148A and 148 of the Act. Court held that if assessment...

14. Clarification regarding binding nature of circular and instructions - Board Circulars contrary to the judgements of Hon’ble Supreme Court become non-est in law and...

15. Clandestine manufacture and recovery of Central Excise Duty along with interest and penalty - suppression of facts and misrepresentation alleged against petitioner -...