Rejection of Application under the DTVSV Act 2020 - whether no ...

Case Laws Income Tax

October 4, 2021

Rejection of Application under the DTVSV Act 2020 - whether no appeal is pending as on the date specified date i.e. 31.01.2020, whereas the appeal was filed with an application for condonation of delay - the rejection of the declaration filed by the petitioner under DTVSV Act, 2020 in Forms 1 and 2 on 05.03.2021. with the ‘Remark’ noted on 20.04.2021, by the 3rd respondent, on the basis of answer to Q.No.59, vide Circular No.21 dated 04.12.2020, cannot be sustained. - HC

View Source

← Previous Next →

Rejection of Application under the DTVSV Act 2020 - whether no ...

Case Laws Income Tax

October 4, 2021

You may also like:

Rejection of application under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - amount in arrears (SVLDRS) - rejection of the declaration of the petitioner dated...

Rejection of application under Direct Tax Vivad Se Vishwas Act, 2020 (DTVSVA) - Appellant / Assessee has filed an appeal with the application for condonation of delay...

Interest of delayed refund - Relevant date for calculation of Interest - The Commissioner (Appeals) committed an illegality in construing 29.01.2020 as the date of...

This summary concerns the maintainability of a fresh application u/s 94 of the Insolvency and Bankruptcy Code. The appellant had filed an application u/s 94 in 2020,...

AO had no jurisdiction to frame the final assessment order on 27.01.2020 u/s. 144(3) of the Act, since he was divested of jurisdiction to pass final order between...

The petitioner filed a refund application within the two-year limitation period for the year 2017-2018 on 17.09.2018, and subsequently filed a fresh refund application...

Rejection of application filed under the Amnesty Scheme - the State's appeal would be rendered infructuous on a settlement arrived at under Section 31A is an inevitable...

Direct Tax Vivad Se Vishwas Act, 2020 - The order dated 11.05.2020 rectified the Tribunal’s earlier order dated 22.06.2018, as according to the Tribunal, a mistake,...

Service of limited notice - the Appellant has been served copy of the Application under Section 95(1) as per the requirements of the statute and since the Appellant was...

Scope of the DTVSV scheme - As under the DTVSV Act, 2020 each appeal, writ petition or SLP is treated as a separate dispute which is evident from Section 2(1)(j) read...

Cancellation of GSTIN of petitioner, with effect from the date of registration of GSTIN - The Appellate Authority has passed a clear and cogent order dated 5th April,...

The Policy Circular No. 01/2024 issued by the Directorate General of Foreign Trade provides clarification on the discharge of export obligations of Advance Authorisation...

Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...

Principles of Natural Justice - rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 - SVLDRS - We perceive logic in the action of the...

Application for Refund - FORM-GST-RFD-01 as amended

Quick Updates: