Section 147A of the Income Tax Act declared unconstitutional • Penalty confirmed in the adjudication order cannot exceed penalty proposed in the show cause notice • Refund cannot be appropriated against a demand for which statutory pre-deposit has been made and appeal is pending • Show cause notice issued before audit observations are finalised is not legally sustainable • Circular restricting inverted duty refund where input and output are the same is inapplicable where ITC… • Penalty imposed on Director under Section 122(1A) in an appeal filed only by the Company • Unaccounted stock found on business premises during survey cannot attract confiscation under Section 130 • Appellate Authority cannot uphold tax demand under Section 74 while substituting penalty under Section 73
GST
267 articles
Section 6(2)(b) Bar Requires Factual Enquiry Into Whether Proceedings Are on the Same Subject Matter
The Delhi High Court has declined to interfere with a Central GST demand order against Liberty General Insurance Limited in a writ petition that raised — for th…
Showing 221–230 of 267 articles