Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Same-transaction test governs whether multiple cheating allegations under one conspiracy may proceed through a single FIR and joint trial.
    Road and Infrastructure Cess on exported petrol and diesel is revised through a substituted rate effective upon Gazette publication.
    Special Additional Excise Duty on exported aviation turbine fuel is revised through substitution of the applicable effective rate.
    Special additional excise duty rates on exported petrol and diesel are revised with effect from Gazette publication.
    Mining-law intelligence sharing must support GST scrutiny, enforcement action, inter-agency dissemination, and periodic operational coordination acros...
    Drug export compliance requires CDSCO clearance for regulated consignments, with distinct documentation rules for manufacturers and other exporters.
    PaRRVA enrolment deadline extended for advisers and analysts seeking to communicate certified past performance data to clients.
    Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
    Reasoned GST registration cancellation and effective hearing are mandatory; unreasoned cancellation orders require fresh adjudication.
    Pre-trial detention in alleged fraudulent input tax credit cases must not become punitive where trial delay and risk factors favour bail.
    Effective communication of GST orders justified condoning appeal delay and requiring merits adjudication within the court-directed period.
    Reasoned GST registration cancellation orders and a hearing are mandatory; unreasoned ex parte action requires fresh adjudication.
    GST return rectification for wrong GSTIN reporting may preserve input tax credit where correction causes no revenue loss.
    Refund rejection requires prior notice of the decisive objection, despite authority to examine consequential relief impediments.
    Deemed withdrawal of best-judgment assessments follows delayed GSTR-3B filing when required returns and late fees are furnished.
    Deemed withdrawal of best-judgment assessment follows timely valid return filing, while late fee and interest liabilities continue.
    Interest and penalty on delayed GST payment remain stayed pending verification of payment through input tax credit adjustment.
    Inherent quashing jurisdiction cannot decide disputed defences on non-supply of seized material or wilful failure to file returns.
    Eligible industrial deductions and book-profit adjustments turn on income nexus, exempt-fund presumption, valuation, and lawful appellate claims.
    Website development depreciation, banking gateway fees, and revenue advertising expenses receive favourable treatment under discussed tax principles.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
VAT and Sales Tax

Validity of assessment order - time limitation - delay in...

Delay in Serving Demand Notice Deemed Clerical Error; High Court Dismisses Petition Lacking Merit.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

VAT and Sales Tax June 10, 2021 Case Laws HC
Validity of assessment order - time limitation - delay in service of demand notice - As per the order sheets, the notice for hearing for the purposes of assessment were issued under form JVAT 302 pursuant to which the petitioner appeared through his counsel with books of account and other documents /statutory forms but notice of demand was not issued to him, though they were prepared, corresponding entries were made in register VI and also in the dispatch register in continuity but were not dispatched to the petitioner and it has been stated in the counter affidavit that at best it is a clerical error of non- dispatch of the demand notices which may have happened due to inadvertence. - Writ petition is devoid of merit - HC

Topics

Acts Income Tax