Stay of demand - additions are not sustainable on the strength ...

Court Dismisses Stay of Demand Petition; Revenue Promises No Coercive Actions, Only Refund Adjustments for Recovery.

July 8, 2019

Case Laws Income Tax AT

Stay of demand - additions are not sustainable on the strength of earlier years’ order - ld.DR stated at the Bar that Revenue is not going to adopt any coercive measures in the shape of auctioning assets of the assessee for recovery of outstanding demand except adjusting the refund - no urgency of passing any order staying the outstanding demand at this stage - petition dismissed

View Source

← Previous Next →

Stay of demand - additions are not sustainable on the strength ...

Court Dismisses Stay of Demand Petition; Revenue Promises No Coercive Actions, Only Refund Adjustments for Recovery.

July 8, 2019

Case Laws Income Tax AT

You may also like:

Powers of the High Courts in staying the investigations or directing not to take coercive action against the accused pending petitions u/s 482 of Cr.PC - The Supreme...

Adjustment of refund claim (rebate claim on export of goods) with demand stayed by the CESTAT

HC affirmed tax authority's adjustment of AY 2010-11 refund against pre-existing tax liabilities of corporate debtor. Resolution applicant's claim to refund rejected on...

The High Court held that the Revenue's decision to adjust the refund due to the petitioner for the assessment years 2008-09 and 2017-18 against the stayed demand for the...

The High Court dismissed the writ petition filed by the petitioner seeking directions to the respondents to issue a refund of Integrated Goods & Services Tax (IGST)...

Validity of Adjusting Disputed Tax Demand Against Refunds Without Considering Stay Application - The High court found this action arbitrary and unfair, emphasizing that...

Revenue cannot set off or withhold a refund without issuing an intimation u/s 245 of the Income Tax Act. Section 245(1) mandates that before setting off a refund against...

The High Court addressed the issue of whether the Tribunal could uphold the refund granted by the Commissioner, despite setting aside the cost recovery charges demand....

Recovery of dues by adjusting them against the refund amount - Delay in processing refund - In this case, the default notices were issued after the period within which...

Stay of Refund - Refund claim under rule 5 of CENVAT Credit Rules, 2004 – unable to utilize the credit on account of closure of their factory - grant of refund stayed - AT

Interim protection granted by High Court against coercive action based on assessment order pending challenge to notification No. 56/2023 issued u/s 73(9) of CGST Act,...

Safeguard duty levied on the import of solar cells and modules - Validity of levy during the period when the injunction from the High Court of Orissa was active -...

Re-Determination of refund and interest thereon - Subsequent to the direction of the High Court, revised assessment order was passed, refund and interest amount was...

Arbitral Proceedings - Computation of one-year period for completing the proceedings - exclusion of days during which the proceedings were stayed - The High Court...

Adjustment of GST amount deposited by the petitioner in the financial year 2018- 19 with VAT liability - High Court allowed the adjustment - SLP against the decision of...

Quick Updates: