Disallowance of ITC - perversity - alternative appeal remedy - ...

Court Limits Review Scope in ITC Disallowance Case; Petitioner Directed to File Appeal for Factual Issues.

July 16, 2019

Case Laws VAT and Sales Tax HC

Disallowance of ITC - perversity - alternative appeal remedy - even the exercise were for the limited purpose of finding out the ground of perversity, this Court may encroach into the function of an appellate authority where the facts threadbare are considered, thereafter principle of law decided - petitioner is given liberty to file appeal.

View Source

← Previous Next →

Disallowance of ITC - perversity - alternative appeal remedy - ...

Court Limits Review Scope in ITC Disallowance Case; Petitioner Directed to File Appeal for Factual Issues.

July 16, 2019

Case Laws VAT and Sales Tax HC

You may also like:

Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on different issues - A.O. has not made any...

The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

Conversion of “Limited Scrutiny” into “Complete Scrutiny” - Expanding the scope of limited scrutiny assessment without necessary approval - Since the notice under...

The review petition challenges the order imposing interest liability over the withheld amount and cost on the Managing Director. The court held that reviewing an order...

In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

Limited jurisdiction of trial court after remand order; cannot enlarge scope beyond remand directions. Trial court erred in allowing evidence beyond remand's limited...

Scope of Judicial Review – Review of the decision of the Settlement Commission - There is limited scope of judicial review - Despite such narrow confines of judicial...

The High Court examined the constitutionality of u/s 16(2)(c) and 16(4) of the CGST/SGST Act regarding Input Tax Credit (ITC) restrictions. The Court held that the...

This case deals with the applicability of Section 153, the limitation provision, to proceedings u/s 144C of the Income Tax Act. The key issues are whether the 11-month...

SC overturned Division Bench's interference with arbitral award concerning contract interpretation between NHAI and contractor regarding geogrid quantities. Court held...

The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

Scope of limited scrutiny - cash deposits in the Bank accounts being more than the turnover - The impugned addition made by the AO on account of profit allegedly earned...

Scope of Limited Scrutiny - Accrual of income - Addition towards advance fees and deposits from old students - AO attempt to convert limited scrutiny into complete...

The High Court held that while exercising jurisdiction under Article 226 of the Constitution, it does not assume the role of an appellate authority to conduct a merit...

Quick Updates: