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
    Special Economic Zone notification at Karasur also creates an Approval Committee and deems the zone an Inland Container Depot
    Cross-border merger rules updated to replace NCLT with Competent Authority for merger approval references.
    Registered valuer organisation eligibility tightened with capital, object and bye-law requirements under amended valuation rules.
    Non-Preferential Certificate of Origin authorisation expanded by adding PDCCI to Appendix 2E under FTP 2023.
    Customs area notification shifts a Container Freight Station to a new site and specifies its boundaries for cargo operations.
    Customs area de-notification follows CFS shift to a new site and cessation of operations at the old premises
    FEMA reporting moved to CIMS portal for AD Category-I banks, including NIL uploads and new return codes.
    FPI government securities framework eased with withdrawal of limits, revised investment caps, and wider Fully Accessible Route coverage
    IBBI prescribes mandatory forms for voluntary liquidation claims, deposits, compliance reporting, withdrawals, and termination intimation.
    Liquidation process forms updated for consent, claims, reporting, security-interest decisions, compliance and account withdrawals.
    PPIRP form formats notified for consent, creditor lists, declarations, resolution plans, compliance certificates, and termination applications.
    CIRP forms standardised for claims, consents, withdrawal, EoI, and resolution plan compliance under IBBI regulations.
    Prescribed bankruptcy process forms notified for personal guarantor proceedings, including trustee consent and proxy appointment formats.
    Information utility filing formats prescribed for registration, debt reporting, default records and dispute notices under the insolvency framework.
    Claim filing format under insolvency inspection rules requires identity details, loss explanation, computation, and notarised verification above the t...
    Prescribed complaint form streamlines insolvency grievance filings by setting required particulars, evidence, fee, and verification details.
    GST prosecution bail turns on recorded reasons to believe, documentary evidence, and absence of tampering risk.
    GST registration restoration after cancellation for non-filing can be sought by filing pending returns and paying dues
    Prospective taxation rule bars retrospective application of enhanced unexplained-income tax and linked penalty provisions.
    GST demand based on FORM 26AS fails when sale deeds show a prima facie sale of immovable property.
❯❯
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

Conduct of Reassessment Proceedings - Principles of Natural...

Reassessment Proceedings Overturned for Violating Natural Justice with Insufficient Response Time in Legal Process.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

VAT and Sales Tax May 18, 2024 Case Laws HC
Conduct of Reassessment Proceedings - Principles of Natural Justice - The High court found that the reassessment proceedings were conducted in great haste, violating the principles of natural justice. The Additional Commissioner granted permission to the Assessing Officer on 18.3.2023, and the notice was issued on 22.3.2023, served on the petitioner on 24.3.2023, with the reassessment order passed on 28.3.2023. The court noted that the petitioner was not given a reasonable opportunity to respond, as only two days were provided to respond to the reassessment notice. The court held that such a procedure undermined the trust in the rule of law and was unacceptable.

Topics

Acts Income Tax