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 July 2023 Year 2023 This

Repetition of proceedings - The Respondents in the instant case ...

Case Laws     GST

July 21, 2023

Repetition of proceedings - The Respondents in the instant case being not aggrieved by the First Appellate Order dated 16-01-2021, did not challenge the same or availed remedies available under the law but accepted the same and allowed the same to attain finality; thus now they cannot be allowed to turn around and re-agitate a matter afresh which has already come to an end by due process of law. - HC

View Source

 


 

You may also like:

  1. Reassessment proceedings barred by limitation period u/s 149(1)(b) of Finance Act, 2021. Impugned notice u/s 148 dated 15.04.2021 for AY 2015-16 quashed. Consequential...

  2. The ITAT Amritsar addressed the validity of initiating proceedings u/s 153C(1) instead of 143(3). It was held that initiation of Section 153C occurs upon receiving...

  3. Validity of reassessment proceedings - New regime u/s 148A - The impugned notice dated 30.03.2021 ought to have been decided in accordance with the new provisions with...

  4. Reopening of assessment u/s 147 - Lack of full disclosures - Time given vide SCN dated 13.09.2021 is too short - To be noted, vide paragraph 3 of the SCN, writ...

  5. The Income Tax Appellate Tribunal (ITAT) held that the reassessment notices issued u/s 148 of the Income Tax Act for the assessment years 2013-14, 2014-15, and 2015-16...

  6. The appellant sought lapse of the attachment order u/s 5(1) and (3) of the Prevention of Money Laundering Act, 2002, questioning the legality of the order issued in...

  7. The adjudicating authority can proceed with adjudication u/s 16(1) of FEMA during the pendency of an appeal against an order passed u/s 37A(1). Section 37A deals with...

  8. Validity of time limit for ailing benefit of input tax credit (ITC) - Section 16(4) of the CGST Act - The provision contained in Section 16(4) of the CGST Act is...

  9. Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

  10. Reopening of assessment u/s 147 - Time limit for notice - since the time period for issuance of reassessment notice for assessment year 2013-14 stood extended until 30th...

  11. Disallowance towards Employees contribution to EPF/ESIC which was deposited belatedly but before the time limit prescribed u/s. 139(1) - Memorandum explaining the...

  12. Settlement applications filed between 01.02.2021 and 31.03.2021, prior to amendment of Section 245C(5) of the Act, are maintainable before the Interim Board for...

  13. Disallowance of Employees share of ESI/PF paid belatedly as per the due dates laid down in the law - Whether the amendment to the provisions to section 43B and 36(1)(va)...

  14. Addition u/s 41(1) - benefit by way of remission or cessation of liability - In the instant case, the first mentioned person is the assessee, but not the creditor. In...

  15. Fresh registration u/s 12AB - Notice seeking cancellation of earlier registration u/s 12A / 12AA pursuance of search proceedings u/s 132 and assessment u/s 153C as on 10....

 

Quick Updates:Latest Updates