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 September 2021 Year 2021 This

Validity of Recovery order - demand notice was never supplied ...

Case Laws     GST

September 21, 2021

Validity of Recovery order - demand notice was never supplied within time and it was communicated much after initial recovery order with back date - non-compliance of section 73(1) of the Act and Rules 118 & 142 of the GST Rules, 2017 - The issue need to be examined - stay granted subject to deposit of 10% of demand - HC

View Source

 


 

You may also like:

  1. Validity of reopening of assessment - No statutory notice u/s 143(2) has been served - assessee failed to comply with the notice u/s 148 of the Act within the time...

  2. Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

  3. This case involves a challenge to an order of re-assessment under the relevant tax laws. The key points are: The petitioner failed to submit monthly returns within the...

  4. Section 28A of the Haryana General Sales Tax Act, 1973 dispenses with the requirement of a second notice and opportunity of personal hearing before proceeding with best...

  5. Validity of SCN - delivery of notices beyond the time limitation - the notice was served on them by hand on 03.04.2001. In such circumstances, the service of notice...

  6. Issue of notice versus service of notice - Income escaping assessment - validity of notice u/s 147 - there has been proper issue of notice within the limitation period...

  7. Validity of reopening of assessment - notice against non existent entity / amalgamated company - Notices issued.

  8. Levy of GST - time of supply - point of taxation - period involves both pre-GST period as well as post GST regime - flats allotted to land owner by the builder - As per...

  9. Validity of assessment order - validity of recovery proceedings - without proper service of Show Cause Notices - Though Section 169 of the respective enactments allows...

  10. Applicability of GST - transactions of sale of vouchers - the vouchers traded by the Appellant are goods and not actionable claims - The supply of vouchers by the...

  11. Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer...

  12. Period of limitation to issue notice for reopening of assessment u/s 149 - The High court emphasized the principle that the validity of a notice u/s 148 must be assessed...

  13. Levy of GST of advances received - time of supply - supply of goods and supply of services of works contract - the supply/ service under second contract commences...

  14. Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for...

  15. Cancellation of petitioner's registration certificate - petitioner has omitted to file reply within time allowed and even within 30 days of receiving the notice - the...

 

Quick Updates:Latest Updates