Refusal to issue Form C - Respondents have sought to withhold ...

Court Supports Withholding Form C Until Petitioners Resume Payments; Respondents' Argument Shows Preliminary Merit.

March 7, 2020

Case Laws VAT and Sales Tax HC

Refusal to issue Form C - Respondents have sought to withhold furnishing of Form-C till the Petitioners resumes payment of installments as undertaken. Prima facie, we find merit in the contention of the Respondents that in such circumstances inherent powers exist in the authority upon noticing an abuse to prevent further abuse. - HC

View Source

← Previous Next →

Refusal to issue Form C - Respondents have sought to withhold ...

Court Supports Withholding Form C Until Petitioners Resume Payments; Respondents' Argument Shows Preliminary Merit.

March 7, 2020

Case Laws VAT and Sales Tax HC

You may also like:

The petitioner failed to deposit the required amount under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, despite receiving Form SVLDRS-3 from the...

Principles of natural justice - Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - The petitioner argued that it had already declared and paid taxes on the...

HC addressed payment procedures for GST demands under rule 142. Petitioner paid demand through Form GST DRC-03 instead of required electronic liability register Form GST...

The Delhi High Court examined the constitutional validity of an amendment in the Income Tax Act, 1961, specifically u/s 31 of the Finance Act, 2017. The petitioner...

Validity of provisional attachment of the Petitioner’s bank account - Despite the petitioner's contentions, the High court determined that substantial material existed...

The court found merit in the petitioner's submission that the impugned order of assessment violated principles of natural justice by traversing beyond the show cause...

TDS u/s 195 - assessee in default as per Section 201(1) - As Section 195 is applicable only to a person who is responsible for paying to deduct tax at the time of credit...

Manner of making Pre-deposit before filing an Appeal - Utilization of Input Tax credit (ITC) available in the Electronic Credit Ledger (ECL) - The petitioner approached...

Petitioners challenged adjudication order passed u/s 73(9) of CGST/WBGST Act, 2017. Court noted Rs. 3,96,08,142/- was reversible as petitioners availed ITC by filing...

Rejection of the petitioner’s claim for budgetary support - Violation of principles of natural justice - The court emphasized that the Budgetary Support Scheme mandated...

Writ petitions challenged the 4% withholding tax rate u/s 195 on receipts asserted as business income u/s 9(1)(i), despite the petitioner having withheld tax at 1.5%....

In the case before the Calcutta High Court, the petitioner sought relief regarding the additional tax liabilities arising from government contracts, irrespective of...

Denial of input tax credit - demand of differential input tax - The court notes the discrepancy in the GST numbers but suggests the petitioner could obtain certification...

Offence u/s 276CC - petitioner prime facie found that the non-filing of the return was wilfull - Economic Offences - The petitioner's argument that the tax liability was...

Levy of penalty - Non-production of e-way bill in time due certain difficulties - intention to evade tax (mens rea) - The High Court emphasizes that the burden of proof...

Quick Updates: