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 2022 Year 2022 This

Maintainability of petition - availability of alternative remedy ...

Case Laws     GST

September 15, 2022

Maintainability of petition - availability of alternative remedy of appeal - Detention of goods - If the petitioner is not satisfied with the reasons given for detention of the goods in question and the order passed under Section 129(1) of the Act, the same is appellable before the appellate forum under Section 107 of the Act - HC

View Source

 


 

You may also like:

  1. The court quashed the impugned orders rejecting the appeal as the appellate authority failed to assign any reasons, violating principles of natural justice. It is...

  2. Reopening of assessment u/s 147 - reasons to suspect OR reasons to believe - Power u/s 147 cannot be exercised merely on reason of suspicion but there should be reason to believe.

  3. The main order rejecting condonation of delay lacks reasons, violating principles of natural justice. It is a well-settled legal position that an affidavit-in-reply...

  4. Validity of reopening of assessment u/s 147 - Reasons to believe - The Assessing Officer, in the event of challenge to the reasons, must be able to justify the same...

  5. Validity of SVLDRS-3 filed - amount in arrears - reasons for discarding the objections raised - If SVLDRS-2A has a column 'Reasons for Disagreement' and the assessee has...

  6. Revision u/s 263 by CIT - reopening of assessment u/s 147 - "reason to suspect" v/s 'reason to believe' - Information adverse may trigger "reason to suspect" and not...

  7. Reopening of assessment u/s 147 - reasons recorded on incorrect assumption of facts and non application of mind - possession of ITS information that the assessee has...

  8. Reopening of assessment u/s 147 - reasons to believe - no income under the head income from House Property has been offered by the assessee during the year under...

  9. Transfer of case u/s 127(2)(a) - If the petitioner was really aggrieved by a one-line SCN which did not indicate any reasons for the proposal - the petitioner could have...

  10. The High Court quashed the Commissioner's order for provisional attachment u/s 83(1) of the Central Goods and Services Tax Act, 2017 due to lack of reasons recorded. The...

  11. Formation of belief by the Assessing Officer that income has escaped assessment is the crux of the reopening provision. The reasons recorded must be based on tangible...

  12. SEBI recently issued the Securities and Exchange Board of India (Alternative Investment Funds) (Second Amendment) Regulations, 2024, introducing several amendments to...

  13. Reopening of assessment - reason to believe or reason to suspect - The ITAT examined the "reasons recorded" by the AO for reopening the assessment. It noted that the AO...

  14. Reopening of assessment u/s 147 - Eligibility of reason to believe - “Reason to believe” or ‘Reasons to suspect” - According to us, when the AO receives information of...

  15. Operating Guidelines for Alternative Investment Funds in International Financial Services Centres

 

Quick Updates:Latest Updates