Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Recovery of amount on account of tax, cess, interest and penalty ...

Case Laws     GST

November 16, 2019

Recovery of amount on account of tax, cess, interest and penalty - no proceedings whatsoever, was issued against the petitioner - Perusal of Section 83 would show that the such provisional attachment can be resorted to only when proceedings are pending under any of the provisions viz., Section 62, 63, 64, 67, 73 and 74.

View Source

 


 

You may also like:

  1. Offence u/s 276(C)(2) and 277 - Allegation of willful tax evasion and non-payment of admitted tax - compounding application. The petitioner submitted income tax return...

  2. Recovery of Interest and penalty - Rrejection of SVLDRS-1 - unquatified "amount in arrears" - no interest or penalty came to be adjudicated before introduction of the...

  3. Claim of interest on refund of "penalty amount and interest paid thereon" - Petitioner had paid interest on outstanding amount of penalty. On deletion of penalty,...

  4. Disallowance of education cess on income tax and dividend distribution tax u/s 40(a)(ii) - Assessee has fairly conceded that as per amendment vide Finance Act, 2022...

  5. Prosecution for commission of offence u/s 276B r/w 278B - Sanction u/s 279(1) - TDS deducted but not deposited in time - The amount has already been deposited with...

  6. Levy of penalty - payment of service tax and interest before issuance of SCN - Sub-section 3 of section 73 of the Act, prohibits initiation of proceedings for recovery...

  7. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  8. The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the...

  9. Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

  10. Adjudication of SCN - Deemed conclusion of proceedings on deposit of duty with interest and penalty - The language makes it clear that the provisions provide for deemed...

  11. Recovery of interest on GST - Adjustment of amount of rebate claims against the interest on delayed payment of goods and service tax by the appellant - since the...

  12. Adjustment of interest and penalty from the refundable amount - Such power of adjustment cannot be exercised for demand of tax/interest/penalty which is sub judice....

  13. The petitioner's claim for refund of unutilized credit on account of payment of Service Tax, Education Cess (EC), Secondary and Higher Education Cess (SHEC), and Krishi...

  14. Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the...

  15. Allowable deduction - Education Cess (EC) and Secondary & Higher Education Cess (SHEC) on income-tax - It is settled that, education cess on income-tax, dividend...

 

Quick Updates:Latest Updates