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 June 2020 Year 2020 This

Direction to the respondents to return all the documents and ...

Case Laws     GST

June 8, 2020

Direction to the respondents to return all the documents and record seized - Allegation of availing ineligible drawback and IGST by way of accumulating ITC by procuring fake purchase bills - Section 105 of the Customs Act, 1962 - The factual aspect cannot be gone into at this stage and would not be a reason to quash the panchnama or to declare the search illegal.

View Source

 


 

You may also like:

  1. Proceeds of crime money laundering case. Respondent Enforcement Directorate permitted to retain/seize/freeze seized documents, digital records, bank accounts from...

  2. The assessment u/s 153C mandates the recording of satisfaction by the Assessing Officer (AO) upon discovery of material likely to "have a bearing on the determination of...

  3. Direction to the respondents to issue copies of the seized documents - the respondents shall permit the petitioners to take copies of those documents relied upon in the...

  4. Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in...

  5. Assessment passed u/s.153A - Presumption in case of seized documents - Assessee’s son was also covered under the search in the same premises and the document found from...

  6. Reopening of assessment u/s 147 - Unaccounted income - As seized document is a piece of evidence which play a vital role to determine the income of the assessee. But...

  7. Challenge to order allowing the Enforcement Directorate (ED) to retain/seize/freeze documents, digital records, bank accounts seized during search conducted on...

  8. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

  9. Period of limitation for retaining the seized goods - Seeking return of his laptop, computer, documents and other things which were seized during search proceedings -...

  10. Scope of SCN - Presumption with regards to documents seized - In view of Section 36A of Central Excise Act, 1944 it is only when such document is tendered in evidence...

  11. Assessment u/s 153A - unexplained investment - the Assessing Officer failed to record as to how the documents found during search reflected any undisclosed income of the...

  12. Rectification of mistake u/s 154 against intimation u/s. 143(1) - Rejection on the ground that, revised return was not authenticated - The ITAT recognize the mistake in...

  13. Smuggling - seizure of foreign origin gold bars - Burden of proof u/s 123 - Reliability of statements recorded u/s 108 - The Tribunal scrutinized the documents provided...

  14. The assessee, a trust registered u/s 12AA, filed its return of income belatedly u/s 139(4) of the Income Tax Act. The issue was whether the trust could avail exemption...

  15. Use of materials seized and the statement furnished by the third parties against the assessee - the opportunity for the rebuttal to the assessee for the seized documents...

 

Quick Updates:Latest Updates