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 December 2023 Year 2023 This

Denial of right of second appeal - denial on account of the ...

Case Laws     GST

December 22, 2023

Denial of right of second appeal - denial on account of the failure of the appropriate Government to constitute the tribunal - The petitioner shall deposit 20% of the disputed tax liability in addition to the earlier deposit before the assessing authority (which is 10% of the disputed tax amount). Subject to the aforesaid deposit, the recovery proceedings of the balance amount shall remain stayed till the decision of this writ petition - HC

View Source

 


 

You may also like:

  1. Central Government constituted the National Committee for Promotion Social and Economic Welfare

  2. Central Government constitutes additional Benches of the National Company Law Tribunal (NCLT)

  3. Penalty u/s 271C - non-remittance of TDS deducted to the Government account - assessee has not given any satisfactory explanation either before the AO nor before the...

  4. Interest liability on delayed payment GST - The court held that the credit to the Government's account occurs not later than the last date for filing monthly returns as...

  5. Penalty u/s 271B - failure to get the books of accounts audited u/s 44AB - addition made during the assessment proceedings on the basis of unaccounted sale cannot be...

  6. Section 43B is applicable in the case of sales tax and excise duty but same could not be in case of service tax: CIT (A) held that assessee never allowed deduction on...

  7. Accounting for Government Grants and Disclosure of Government Assistance - Ind AS-20 of the Companies (Indian Accounting Standards) Rules, 2015 - As amended.

  8. Penalty U/s 271B - Failure to get accounts audited - Penalty confirmed - AT

  9. TDS u/s 194A - It is abundantly clear that the interest paid or accrued on the Term Deposit Accounts under Saving Bank Account of JKSRRDA was the money belonging to the...

  10. Scope of the Definition of Public Authority u/s 2(h) RTI Act - The burden to show that a body is owned, controlled or substantially financed or that a non-government...

  11. Method of accounting – the assessee had right to adopt the changed system of accounting and by changing the system of accounting from mercantile to cash was a bona fide change - AT

  12. Scope of supply - transfer of leasehold rights in respect of Noida Authority allotted land - The AAR held that, The activity of assignment is in the nature of agreeing...

  13. State Government or not - Jaipur Development Authority - it is found from records that JDA is constituted by State Government under Jaipur Development Authority Act 1982...

  14. Rejection of Refund claim - Whether the service provided by the appellant to GSPHCL is service provided to a governmental authority? - The GSPHCL is a 100% owned by...

  15. Government entity or not - Maharashtra Jeevan Pradhikaran (MJP) - MJP is constituted and established by the State Government of Maharashtra with 100% participation by...

 

Quick Updates:Latest Updates