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
Income Tax - Highlights / Catch Notes

Home Highlights April 2022 Year 2022 This

Stay of demand when the appeal is pending consideration - As ...


Delay in Final Order: Justice Requires Halting Recovery Proceedings Until Appeal is Resolved.

April 9, 2022

Case Laws     Income Tax     HC

Stay of demand when the appeal is pending consideration - As already more than 18 months have elapsed since the petitioner was directed by the respondents to upload the hearing note which it had in fact done, and even after that, the respondents failed issue the final order in the appeal, interests of justice demands that recovery proceedings ought not to be pursued in the meantime. - HC

View Source

 


 

You may also like:

  1. Recovery of refund granted erroneously - It is settled legal position that inordinate delay in adjudication results into denial of principles of natural justice. In the...

  2. Rejection of an application filed u/s 10 of the Insolvency and Bankruptcy Code (IBC) by the Appellant, where the State Bank of India (SBI) had initiated proceedings u/s...

  3. The Instruction issued by the Government of India (CBIC) provides guidelines for initiating recovery proceedings u/s 79 of the Central Goods and Services Tax Act, 2017...

  4. Penalty proceedings u/s. 271(1)(b) - non-compliance with the 3 notices u/s. 142(1) - Delay in late response as per date mentioned in notice - The Tribunal found merit in...

  5. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  6. Condonation of delay - delay in filing appeal - The assessee, has therefore, not been vigilant in challenging the re-assessment proceedings as well as the penalty...

  7. Validity of recovery proceedings - Non payment of 50% of the tax by December 31, 2013 as per the VCES scheme - department has power to initiate recovery proceedings on...

  8. Recovery proceedings - initiation of recovery proceeding for not disposal of the stay applications before this Tribunal for no fault of the assesses, is unfair and unwarranted - AT

  9. Condonation of delay of 2 years and 300 days in filing a Tax Revision Application - After several adjournments, the applicant has stated that they are not in a position...

  10. Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of...

  11. The High Court allowed the petition and quashed the impugned recovery proceedings, recovery certificate order, and attachment order issued by the authorities to recover...

  12. Recovery proceedings - Whether notice for recovery, as contemplated by Rule 2 was served upon the debtor ? - They must raise objections at the earliest possible...

  13. Reopening of assessment u/s 147 - Denial of natural justice - the intricacies involved in the issues require an elaborate adjudication and admittedly, the petitioner is...

  14. Priority of charge on the land of the 7th respondent - Recovery of Sales Tax dues - As the 7th respondent ceased to be a Power of Attorney holder of the 6th respondent...

  15. HC addressed a dispute regarding surcharge and purchase tax recovery. The court found inherent inconsistency in the State's argument - if surcharge differs from tax,...

 

Quick Updates:Latest Updates