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 2024 Year 2024 This

The High Court set aside the impugned order and remanded the ...


Tax return discrepancy: Court orders fresh hearing after paying 10% disputed amount as security.

Case Laws     GST

September 10, 2024

The High Court set aside the impugned order and remanded the matter back to the respondent authority to pass a fresh order. This was subject to the condition that the petitioner deposits 10% of the disputed tax amount within 30 days as security. The case pertained to discrepancies between the GSTR-1 and GSTR-3B returns filed by the petitioner. The petitioner had already paid tax but sought an opportunity to be heard and expressed willingness to deposit an additional 10% of the disputed tax from the electronic cash register as security.

View Source

 


 

You may also like:

  1. The petitioner challenged the order and summary order alleging discrepancies between GSTR-1 and GSTR-3B, and excess availment of Input Tax Credit (ITC). The petitioner...

  2. Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance...

  3. Petitioner challenged adjudication order u/s 73 of CGST/WBGST Act, 2017 regarding discrepancies in returns, short payment of tax, and excess availment of Input Tax...

  4. Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

  5. Stay - Waiver of pre-deposit - power of Appellate Authority to insist on the assessee paying more than 20% of the disputed tax - Unless the assessee remits 20% of the...

  6. Maintainability of appeal - ITAT dismissed the appeal on the ground of low tax effect being less than 10 lakhs - Board Circular No.21/2015 - Determination of tax effect...

  7. The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was...

  8. Benefit of accumulation of income u/s.11(2) - denial of claim on non-submission of Form No.10 along with return of income - In this case, the assessee claims that...

  9. Disparity between the petitioner's GSTR 1 and GSTR 3B returns - error occurred on account of reflecting an amount wrongly towards CGST and SGST instead of IGST - Despite...

  10. Refund of Tax - a deemed acceptance of the return of income furnished by the assessee stands and holds good and consequently, any tax paid either along with the return...

  11. The court interpreted provisions of the Maharashtra Municipal Corporation Act, 1949 and the Maharashtra Municipal Corporation (Local Body Tax) Rules, clarifying the...

  12. SVLDRS - The dispute revolves around whether 50% of the amount paid by the petitioner under the Service Tax Voluntary Compliance Encouragement Scheme, 2013, should be...

  13. The dispute arose between the parties regarding non-payment of rent. As per the agreement, the matter reached the Arbitrator, who allowed the petitioner/landlord's claim...

  14. The High Court addressed a challenge to assessment orders where the petitioner lacked a reasonable opportunity to contest tax demands due to discrepancies in returns....

  15. Input Tax Credit - The learned Single Judge was justified in dismissing the writ petitions as the appellant was claiming input tax credit based upon Form VAT 240 and by...

 

Quick Updates:Latest Updates