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
    Permanent establishment through branch office continuity led to remand for fresh profit attribution and taxability review.
    Section 87A rebate applies under the new tax regime even where tax arises on short-term capital gains under section 111A.
    Protective assessment and TDS credit issues remanded for fresh verification of ownership, exemption eligibility, and income nexus.
    Arm's length remuneration for a dependent agent PE bars further profit attribution under Rule 10.
    Natural justice and customs broker liability: penalty set aside for lack of factual findings and ignored binding precedents.
    Customs penalty for smuggled gold sustained where notice clearly set out abetment, dealing, and prohibited-goods liability.
    Penalty under Section 112 fails where knowledge, admissible statements, and incriminating evidence are not proved against the Customs Broker's directo...
    Prospective amendment to customs IGST law barred interest, redemption fine and penalty for the unamended period.
    Classification of food seasoning as a mixture of odoriferous substances upheld; reclassification under a food preparations heading rejected.
    Technical classification of imported goods as limestone justified denial of marble exemption, confiscation, and penalties.
    Statutory inquiry and fraud threshold: defective inspection report and unsupported SFIO investigation were both quashed.
    Condonation of delay in share transfer disputes upheld where illness-based explanation and medical evidence showed sufficient cause.
    Provident fund protection in liquidation excludes employee dues from the estate and blocks waterfall distribution.
    Pre-existing dispute defeats insolvency claim; disputed advance refund and forfeiture kept Section 9 petition out of time.
    Second charge and proof of security interest upheld despite RoC non-registration; liquidator's recognition of secured status sustained.
    Post-approval consortium change under insolvency resolution process is impermissible where the revised applicant was not in the final list.
    Unregistered agreement for sale does not make a third party a necessary or proper party in Section 7 insolvency proceedings.
    Continuing FEMA contravention and false ODI declarations justified protective seizure; natural justice objection failed.
    Inherent jurisdiction under Section 528 BNSS cannot replace revision, and belated composite challenges to distinct orders were rejected.
    Deemed rectification and refund interest: later proceedings were without jurisdiction, and statutory interest accrued on delayed refund.
❯❯
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

Violation of principles of natural justice by not providing...

Court Condones Delay in Appeal, Allows Case to Proceed Despite Initial Dismissal for Wrongful Tax Credit Claim.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

GST August 31, 2024 Case Laws HC
Violation of principles of natural justice by not providing sufficient opportunity to the petitioner to substantiate their claim. The respondent wrongfully availed input tax credit on the purchase of motor vehicles, reflected in GSTR-2A, and the corresponding GSTR-3B, violating Section 17(5) of the TNGST/CGST Acts. The court held that the respondent's order was passed without giving reasonable opportunity to the petitioner, violating natural justice principles. The petitioner claimed unawareness of the notice issued through the GST Portal and could establish their case if given an opportunity. The petitioner's appeal against the impugned order was dismissed solely on the ground of no provision to condone the delay. Considering the facts and circumstances, the court condoned the delay in filing the appeal by the petitioner before the Appellate Authority in the interest of justice. The petition was disposed of.

Topics

Acts Income Tax