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 August 2024 Year 2024 This

Extension of time for issuance of order u/s 73(9) for recovery ...


Extension of time for tax recovery order contested. Affidavits required. Jurisdictional issue raised. Interim stay till Dec 2024.

Case Laws     GST

August 12, 2024

Extension of time for issuance of order u/s 73(9) for recovery of unpaid/short-paid tax or wrongly availed/utilized input tax credit. State GST authorities contend affidavits required. Jurisdictional issue raised, writ petition to be heard. Affidavit-in-opposition within 4 weeks, reply within 3 weeks thereafter. Prima facie case made out, interim stay on impugned demand order till December 2024 or further order. Liberty to mention after expiry of period for exchange of affidavits.

View Source

 


 

You may also like:

  1. Jurisdiction - seizure of goods - extension of time u/s 110(2) for issuing Show Cause Notice (SCN) - no notice for personal hearing has been issued before extension of...

  2. Reimbursement / Compensation with the additional IGST liability - Supplies to BHEL for export - extension of time limit for export under LUT - Since such extension of...

  3. Validity of Notice issued u/s 143(2) - Defective return - Removal of defect beyond 15 days u/s 139(9) - AO should have treated the return as non-est when the assessee...

  4. The High Court addressed the issue of extension of limitation for assessment u/s 74 or issuing Show Cause Notice (SCN) as per Notification No. 09/2023 by CGST...

  5. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  6. Reopening of assessment u/s 147 - When the issue is a jurisdictional one, the provisions of Section 292BB of the Act cannot cure jurisdictional error. On perusal of the...

  7. Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

  8. Validity of extension of time limit for issuance of SCN under GST Act - The petitioner challenged a notification issued under Article 226 of the Constitution of India,...

  9. Time Limitation to issue SCN to a Customs Broker - Whether the word ‘issue’ is required to be construed as ‘served’? - The learned Tribunal has erred in holding that the...

  10. Reopening of assessment u/s 147 - barred by limitation - in view of express language of 1st proviso to Section 149(1), legislative mandate required that no notice could...

  11. Seeking extension of time, for 90 days’ time, with a Bonafide request - to extend the time, to pay the balance purchase consideration - The Appellant / Applicant either...

  12. Extension of time limit for filing of response to notices issued under section 142(1) of the Income-tax Act, 1961 under E-assessment Scheme-2019

  13. Due date for filing of Income Tax Returns - benefit of carry forward of loss - RBI permission letter mandating the assessee to get his accounts audited - Extension of...

  14. Application u/s 197 - reduction of withholding tax - petitioner had sought a certificate, at “NIL” rate of tax - request to issue certificate at lower was rejected -...

  15. Refund claim - rejection of refund claim without even dealing with the request of the petitioner seeking extension of time - The extension of time had been granted by...

 

Quick Updates:Latest Updates