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
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17 articles
Advance Ruling Application Rejected as Not Maintainable Where Same Question Already Pending and Decided in…
The Rajasthan Authority for Advance Ruling has rejected an application by a goods transport agency as not maintainable under the first proviso to Section 98(2)…
Uploading SCN Under ‘Additional Notices and Orders’ Tab Instead of ‘Notices and Orders’ Is Not Effective Service
The Rajasthan High Court has, in a series of writ petitions decided on the same day, condoned delays in filing appeals under Section 107 of the CGST Act and dir…
Supreme Court Upholds Constitutional Validity of Section 16(2)(c) of the CGST Act in Bhandari Scrap Traders
The Rajasthan High Court has dismissed a batch of writ petitions challenging the constitutional validity of Section 16(2)(c) of the CGST Act, 2017, on the groun…
Showing 1–10 of 17 articles