Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Unfair tax adjudication under UP GST Act -...     TaxTMI    GST Notification Struck Down: Court Cites Lack of...     TaxTMI    GST assessee's Input Tax Credit claim denied...     TaxTMI    CGST notice consolidating multiple years flawed,...     TaxTMI    Intermediaries penalized for negligence in...     TaxTMI    Unsecured financial creditors take precedence over...     TaxTMI    Jurisdiction upheld for State GST Officer to issue...     TaxTMI    Tax registration cancellation based on unrecorded...     TaxTMI    Refund of IGST from e-cash register allowed despite...     TaxTMI    Apex court strikes down GST circular on ITC refund...     TaxTMI    Importer's misdeclaration doesn't make Customs...     TaxTMI    Modified resolution plan deleting non-compliant...     TaxTMI    Tax laws upheld: Delayed challenge of GST...     TaxTMI    Jurisdictional officer's income tax reassessment...     TaxTMI    Valuation of Leasehold Rights for Capital Gains:...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights September 2024 Year 2024 This

Search and seizure operations conducted by respondent No. 3 on ...


Search & seizure of sales records from sister company, unable to reply notice.

Case Laws     GST

September 21, 2024

Search and seizure operations conducted by respondent No. 3 on petitioner-Company's sister entity premises, seizing material like sales registers, accounts books, and data. Petitioner unable to file detailed reply to Show Cause Notice due to seized documents. Court accepted petitioner's explanation, set aside impugned orders, and remanded matter to respondent No. 2 for reconsideration of reply stage, directing respondent No. 3 to provide seized documents' copies to petitioner-Company.

View Source

 

← Previous Next →

 

You may also like:

  1. Assessment u/s 153A - While recording the statement during the course of search and seizure and survey operations, no attempt should be made to obtain confession as to...

  2. Validity of Search and seizure - In the instant case the record reveals that the Additional Director of Enforcement Directorate without recording the ‘reasons to...

  3. Legality of search and seizure conducted at the residential premises of the petitioner - The High Court meticulously analyzed the legislative intent and statutory...

  4. Assessment u/s 153C - Unexplained investment being share capital and share premium - no incriminating material seized during search. CIT(A) held that three conditions...

  5. Search and seizure proceedings initiated u/s 132 - a diary that was found during the search were seized recordings of various transactions with abbreviations and amounts...

  6. Validity of Search and Seizure - Smuggling - Gold - As per the show cause notice, pieces of gold were found with the appellant at the Railway station as well as the...

  7. Addition towards office rent and office maintenance charges - apportionment of expenses to the sister concerns and group companies - When all the assessee's sister...

  8. Winding up petition - non reply to statutory notice - commercial insolvency - as each of the companies are unable to discharge their debts, are commercially insolvent...

  9. Valid search - proceedings initiated under Section 132 - Note of satisfaction does record reasons calling for necessary authorization to carry out search and seizure...

  10. Validity of Search and seizure - conversion of survey in search - provisions of Section 131(1) could be invoked only if some proceedings were pending - nowhere any...

  11. Statement recorded u/s 133A (3)(iii) is different than the statement recorded during search and seizure u/s 132(4), both have different evidentiary value

  12. A Case of Coerced Input Tax Credit Reversal - GST recovery during search and seizure proceedings.

  13. Search and seizure u/s 132 - sufficiency and insufficiency of reasons to belief for warrant of authorization - Even if it is presumed for a moment that warrant relating...

  14. SIB MANAGEMENT SYSTEM for search and seizure operations under GST

  15. Initiation of search and seizure u/s 132 - stock-in-trade of business cannot be seized during search and seizure operations conducted on or after June 1, 2003 - HC

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: GST ON RREP ON ONGOING PROJECT 01-04-2019 IF DECLARATION IN FORM IV NO...
F: ITC on second havd vehicle purchase
H: Property re-attachment after legal expiry held invalid, bank accounts ...
H: GST Rules: Blocking ITC Ledger Only for Available Credit, Not Past Uti...
H: Govt's Free Electricity Compensation for Hydro Projects: GST Liability...
H: Tax recovery challenged, court allows belated appeal with partial stay.
H: Accused granted bail after probe into tax evasion via bogus firms.
H: Tax credit denial set aside; authorities to consider claim as per cour...
H: Legal notice issued to deceased person void, reassessment proceedings ...
H: Tax evasion trial upheld despite no taxable income.
H: Tax Liability Shift Unlawful: Employer's Default Can't Burden Employees.
H: Trust can pay trustees' fees without losing tax exemption. Depreciatio...
H: Aircraft leasing income not taxable as royalty under India-Ireland DTA...
H: Controversy over Corporate Social Responsibility expenses deduction un...
H: Work progress tracked properly, income offered after completion. Advan...
H: Unexplained cash credits challenged due to lack of incriminating evide...
H: Bogus share capital infusion with unexplained premium rejected as asse...
F: GST on Hotel Agent commission portion or whole invoice value
A: There is no provision to disclose the route of transportation of goods...
A: GST on Mobile Phones: Understanding the Tax Structure
A: Invoice Management System – New Compliance – Part 1
A: Registered Person eligible to avail ITC on capital goods used in insta...
C: Reduction in the timeline for listing of debt securities and Non-conve...
N: Securities and Exchange Board of India (Delisting of Equity Shares) (A...
A: BELATED GENERATION OF E-WAY BILL
A: Appellate Authority can quash the order of refund which was based on a...
A: Extended period of demand is unsustainable if there is no malafide int...
N: Insolvency and Bankruptcy Board of India (Insolvency Resolution Proces...
N: Companies (Accounts) Amendment Rules, 2024
A: Demand Order cannot be passed without issuance of SCN