Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Page of 4803
Press 'Enter' after typing page number.
781 to 800 of 96046 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court held that the appellant is entitled to the benefit of the Amnesty Scheme, 2020 for settlement of tax arrears for the assessment year 2015-16 and for the assessment years 1998-99 to 2004-05. The court emphasized that the appellant should receive the benefit of the method of computation of the Amnesty amount as per the Scheme. The court considered the pendency of a Review Petition and interim orders staying recovery proceedings as relevant factors. The payments made by the appellant during the litigation were deemed provisional and subject to the final outcome. The appeals were disposed of by setting aside previous judgments, quashing orders and demand notices, and declaring the liability of the appellant as settled under the Amnesty Scheme, 2020 through a payment of Rs. 3,19,32,523. The petition was disposed of accordingly.
The High Court held that the appellant is entitled to the benefit of the Amnesty Scheme, 2020 for settlement of tax arrears for the assessment year 2015-16 and for the assessment years 1998-99 to 2004-05. The court emphasized that the appellant should receive the benefit of the method of computation of the Amnesty amount as per the Scheme. The court considered the pendency of a Review Petition and interim orders staying recovery proceedings as relevant factors. The payments made by the appellant during the litigation were deemed provisional and subject to the final outcome. The appeals were disposed of by setting aside previous judgments, quashing orders and demand notices, and declaring the liability of the appellant as settled under the Amnesty Scheme, 2020 through a payment of Rs. 3,19,32,523. The petition was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
