Taxpayer company availed amnesty scheme benefit, deposited tax ...

Pandemic chaos allows amnesty compliance delay, HC grants tax relief.

October 1, 2024

Case Laws VAT / Sales Tax HC

Taxpayer company availed amnesty scheme benefit, deposited tax amount, but failed to communicate timely due to COVID-19 pandemic and consultant's death. HC quashed revenue's order denying amnesty benefit, directed granting full benefit by accepting deposited tax amount as final settlement for the year, considering pandemic situation and limitation extension by Supreme Court order.

View Source

← Previous Next →

Taxpayer company availed amnesty scheme benefit, deposited tax ...

Pandemic chaos allows amnesty compliance delay, HC grants tax relief.

October 1, 2024

Case Laws VAT / Sales Tax HC

You may also like:

Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

Relief of remission of tax - In case State's action is allowed to stand, it would mean that an honest tax payer would be discriminated since those who have not paid tax...

Rejection of claim for interest on delayed refund - If the claim for refund itself was not maintainable in law, the question of grant of interest does not arise. The...

Benefit of the scheme under Direct Tax Vivad Se Vishwas Act, 2020 denied - delayed payment of just 25% of the amount - prima facie, we are of the considered opinion that...

HC set aside the impugned order regarding time limitation and GSTR-3B/GSTR-2A mismatch dispute. The petitioner's willingness to deposit 25% of disputed tax amount was...

Valuation - Sales tax / Service Tax in J&K - inclusion of service tax in the gross turnover for the purpose of levy of Sales Tax / TDS - Relief granted to the petitioners - HC

Eligibility of Foreign tax credit - delay in compliance of a procedural provision - delay in filing Form No.67 - Assessee has vested right to claim the FTC under the tax...

Assessee's claim for foreign tax credit u/s 90 allowed despite delay in filing Form No. 67 after due date of filing return u/s 139(1). Delay in filing Form 67 cannot...

Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

Grant/non grant of pre-arrest Bail - offence and non compliance of GST provisions - HC directed to keep SC order before granting pre-arrest bail.

Benefit of Amnesty Scheme under KGST - revenue refused to grant the benefit of amnesty scheme since the tax was paid before the effective date on which scheme came into...

The HC allowed two writ petitions filed by a charitable trust seeking condonation of delay in filing Form 10-B for AYs 2014-15 and 2015-16, with delays of 3533 and 3198...

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

Validity of appeal preferred by the respondent (revenue) against an order of assessment under the Finance Act, 1994 - amnesty scheme in vogue - The petitioner cannot...

Quick Updates: