Home Highlights October 2012 Year 2012 This

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1. Assessment under DVAT - system generated orders and notices - mismatch between the data filed online in Annexure-2A with the Annexure-2B filed by the selling dealers -...

2. Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of...

3. Validity of assessment order - mismatch between the GSTR 3B returns filed by the petitioner and the auto-populated GSTR 2A returns - The High court acknowledged the...

4. Macroeconomic and Monetary Developments: Third Quarter Review 2012-13

5. Mid-Quarter Monetary Policy Review: March 2012

6. Introduction of block assessment provisions in cases of search u/s 132 and requisition u/s 132A for early finalization of search assessments, coordinated investigation,...

7. Dealers who required to the file monthly returns (DVAT-16 and Form-I) along with Annexures 2A & 2B through the electronically filed

8. Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

9. Validity of assessment u/s 153A - Non issuance of notice U/s 143(2) - Protective assessment - the assessment has been made on a protective basis, but, it is not clear...

10. Advance Ruling application on maintainability - Reversal of input tax credit to extent of tax element in credit note - no agreement between parties on credit notes not...

11. Second SCN issued pending adjudication of first SCN subsequently withdrawn - jurisdiction of first SCN challenged - withdrawal of first SCN after issuance of second SCN...

12. The High Court addressed the issue of liability to pay excess tax collection to the Government when the respondent's tax liability is higher than the tax collected. The...

13. Protective assessment converted as substantive assessment – when there are two assessments, one on protective basis and other on substantial basis, it is always...

14. Adjustment of tax liability – Out of input tax credit available – dealer can adjust current year tax liability out of Input Tax Credit available in credit of dealer -...

15. 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...