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
VAT - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

The discretion exercised by the Objection Hearing Authority ...


Objection Hearing Authority's discretion u/s 74 of the Delhi VAT Act on 5% deposit is lawful and reasonable.

December 23, 2019

Case Laws     VAT and Sales Tax     HC

The discretion exercised by the Objection Hearing Authority under Section 74 of the Delhi Value Added Tax Act, 2004 while issuing direction for deposit of 5% of the amount can, by no stretch of imagination, be said to be illegal, unreasonable or excessive

View Source

 


 

You may also like:

  1. This is a summary of a case involving an application for conversion of shipping bills under the NFEI scheme to the drawback scheme and the consequent duty drawback u/s...

  2. HC found adjustment of tax refund against outstanding demand invalid due to procedural violations of natural justice under Section 245 of IT Act. Despite taxpayer...

  3. Repayment of deposits, etc., accepted before commencement of this Act - conditions relaxed - deposits accepted under Companies Act, 1956 shall be repaid within 3 years...

  4. Rejection of declaration under SVLDRS - when a discretion is conferred upon an authority to decide an issue which has civil consequences upon the party concerned, such...

  5. Decision on objections - notice of Default assessment of tax, Interest and penalty - neither the three months period specified u/s 74(8) having been complied with nor...

  6. Challenge to summary order passed against the petitioner u/s 74 - The court rejected the petitioner's claim of not being granted a personal hearing, stating that the...

  7. Notice/summons issued by the Central Tax Authority whereas adjudication u/s 74 had been made by the State Authority - the initiation of the proceeding for imposition of...

  8. Violation of principles of natural justice (audi alterem partem) - In the present case, when the petitioner had cancelled its registration in the year 2019, a proper...

  9. ST on renting – stay order of Delhi HC stayed by SC till next date of hearing

  10. Initiation of CIRP - Requirement of issuance of notice to the creditors before admission of the application - Since the statutory Scheme does not contain any obligation...

  11. Provisional orders of attachment issued u/s 83 can be challenged by filing objection u/r 159(5). Petitioner did not file objection. Respondents issued fresh provisional...

  12. Jurisdiction - rights of Adjudicating Authority to hear Objectors/ Interveners, before admission of the Application - The Scheme under Chapter III-A and the Regulations...

  13. The case pertains to a violation of the principles of natural justice, wherein the petitioner's right to an opportunity for personal hearing, as provided under the law,...

  14. Validity of reopening of assessment - Re-opening notice u/s 148A(d) - personal hearing refused - the High court concluded that Section 148A(b) does not mandate a...

  15. The Court rejected the petitioner's challenge to the show cause notice (SCN) issued u/s 74 of the CGST Act on jurisdictional grounds. The petitioner failed to submit a...

 

Quick Updates:Latest Updates