News Muncher - searching for scn

4 days, 18 hours ago

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Live Law

The Delhi High Court recently granted relief to a logistics company aggrieved by the decision of Assistant Commissioner, GST, rejecting its reply to a show cause notice by way of a 'template' order. where the final order passed by the GST department under Section 73 of the CGST Act came to be set aside for “perfunctorily” brushing aside the Assessee's …

High Court Order Gst Petitioner Reply Scn

2 weeks, 1 day ago

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Live Law

The Gauhati High Court stated that issuance of summary of Show Cause Notice in GST DRC-01 cannot substitute requirement for issuance of show cause notice under section 73 of CSGT Act. The assessee has challenged the Order on the ground that there was no proper and prior Show Cause Notice prescribed under sub-section of Section 73 of the Assam Goods …

Tax Show Cause Notice Order Statement Cause Notice Act

2 weeks, 3 days ago

Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC

Live Law

The Gauhati High Court has dismissed a challenge to an order under Section 148A of the Income Tax Act, 1961, deeming the Petitioners' case fit for issuance of notice for escapement of income assessment under Section 148. Justice Devashis Baruah observed, “From the replies so submitted by both X and Y to the Show Cause notices would show that both …

Sale Notice Purchase Transactions Petitioners Section 148 Scn

3 weeks ago

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Live Law

The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106 of the Finance Act, 2013. Sub-section states that any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section …

High Court Determination Tax Respect Order Audit Service

1 month ago

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Live Law

The Delhi High Court has reiterated that the GST Department must record reasons that weigh on it to propose retrospective cancellation of an assessee's registration. where a coordinate bench of the High Court had held that mere conferral of power to cancel GST registration with retrospective effect under Section 29 of the Goods and Services Tax Act 2017 would not …

Tax Registration Retrospective Effect Order Date Gst Effect

1 month, 1 week ago

Assessee Is Not Responsible For Disclosing Individual Transactions In ST-3 Returns: CESTAT

Live Law

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that ST-3 Return does not require transaction wise details. If the officer does not do so, and any tax escapes assessment, the responsibility for it rests on the officer.” The assessee/respondent provided taxable construction services and paid service tax accordingly. There is neither any responsibility on …

Tribunal Date Officer Stat Returns Assessee Service Tax

SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC

Live Law

The Delhi High Court has made it clear that incorrect mention of assessee's name in a notice issued to it for default in deduction of tax at source is a mere clerical error. A division bench of Justices Yashwant Varma and Ravinder Dudeja thus held that show cause notice and penalty order passed under the previous name of a company …

Tax Penalty Income Tax Show Cause Notice Order Notice Tds

4 months ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

High Court Court Registration Cause High Notice Bench

4 months, 1 week ago

Best Judgment Assessment Passed U/s 144 Without Giving Seven Day's Time To Taxpayer To Respond To SCN: Bombay HC Quashes Assessment

Live Law

Finding that the AO has arbitrarily exercised jurisdiction by granting an extension of only two days to the Assessee in filing reply to the SCN, the Bombay High Court quashed the assessment and remanded the proceedings for passing fresh assessment order u/s 144 read with Section 144B. The Division Bench comprising of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan …

Natural Justice Assessment Bench Seven Days Sop Petitioner Respond

4 months, 3 weeks ago

Delhi Court to hear anticipatory bail plea of trainee IAS Pooja Khedkar today

Hindustan Times

Patiala House Court of Delhi will hear the anticipatory bail application of probationary IAS officer Pooja Khedkar on Tuesday. Delhi Court to hear anticipatory bail plea of trainee IAS Pooja Khedkar today This is in relation to an FIR registered against her for allegedly "faking her identity to fraudulently avail attempts beyond the permissible limit" in the civil services examination. …

Delhi Court Application Examination Upsc Commission Fir

5 months ago

UPSC files FIR against Puja Khedkar for 'faking identity to fraudulently avail attempts'

Op India

The Union Public Service Commission said on Friday that it has registered a First Information Report against IAS probationer Puja Manorama Dilip Khedkar for allegedly “faking her identity to fraudulently avail attempts beyond permissible limit”. From this investigation it has been revealed that she fraudulently availed attempts beyond the permissible limit under the Examination Rules by faking her identity by …

Civil Service Examination Upsc Fir Khedkar Service Commission

5 months, 1 week ago

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

Live Law

The Delhi High Court has held that the uploading of notices by the GST department under the heading 'additional notices' amounts to sufficient service.The bench of Justice Vibhu Bakhru and Justice Sachin Datta, while remanding the matter to the authority to adjudicate the Show Cause Notice afresh, observed that the GST Authorities had addressed the issue and had re-designed the …

Delhi High Court Notices Service View Additional Petitioner Cause Notice

5 months, 3 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

High Court Tax Bombay High Court Title Kerala High Court Order 2024

6 months ago

Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance

Live Law

The Bombay High Court, while quashing the show cause notices against ICICI Home Finance Company Ltd., held that non-communication of show cause notices transferred to the call book is fatal.The bench of Justice K.R. The Bombay High Court, while quashing the show cause notices against ICICI Home Finance Company Ltd., held that non-communication of show cause notices transferred to the …

Court Notices Case Cause Issue Book Bombay

6 months, 3 weeks ago

[IBC] Party Must Be Provided With All Requisite Documents That Form Basis Of Show Cause Notice: Delhi High Court

Live Law

The Delhi High Court bench of Justice Mini Pushkarna held that the concerned party must be provided with all requisite documents that form the basis of Show Cause Notices by the banks. The Petitioner approached the Delhi High Court seeking the quashing and setting aside of Show Cause Notices issued by several respondent banks, which declared the account of M/s …

Court Records Show Cause Notice Bank Documents High Banks

7 months, 3 weeks ago

Penalty Order On Ground Of Misreporting Of Income Not Justified When SCN And Assessment Order Alleged Under-Reporting: ITAT

Live Law

The Hyderabad Bench of Income Tax Appellate Tribunal has held that the penalty order on the ground of misreporting of income was not justified when show cause notice and the assessment order alleged under-reporting.The bench of Laliet Kumar has observed that once the assessee himself admitted the fact that there was under-reporting of income, which was also accepted. The Hyderabad …

Tax Penalty Show Cause Notice Order Income Officer Return

8 months ago

Chinese scientists identify how neurons in mammals encode time

China Daily

BEIJING -- A group of Chinese scientists identified how a specific region of neuron clusters in a mammal's brain encodes the time of the day, a finding that lend to new clues to decipher human being's biological clock design at a systematic level. The researchers from Peking University used a high-speed dual-view two-photon microscope they developed to realize calcium ion …

Ion Neuron Scn

9 months, 1 week ago

Supplementary SCN Although Termed As Supplementary, Is Actually Independent SCN Even Though It Relates To Smuggling: Calcutta High Court

Live Law

The Calcutta High Court has held that the supplementary show cause notice, although termed the supplementary, is actually an independent show cause notice even though it relates to the case of smuggling.The bench of Chief Justice T.S. The Calcutta High Court has held that the supplementary show cause notice, although termed the supplementary, is actually an independent show cause notice …

Customs Smuggling Order Held Cause Respondent Notice

11 months, 3 weeks ago

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court

Live Law

The Kerala High Court has held that the assessee cannot indefinitely seek time in response to a show cause notice.The bench of Justice Dinesh Kumar Singh has observed that petitioners cannot go on asking for a time one after another in response to the show cause notice issued one after another. The Kerala High Court has held that the assessee …

Kerala High Court Cause Notice 2023 Issued Petitioner

1 year ago

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Live Law

The Bombay High Court has issued the notice to the department on a plea challenging the GST show cause notice issued to online gaming company Playerzpot Media.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has ordered the GST authorities to refrain from passing any final orders on the SCN without leave of the Court.The petitioner or assessee …

Gaming Court Bombay High Court Online Online Gaming Notice Rule

1 year, 2 months ago

Siemens files writ petition at Bombay HC challenging GST show cause notice

Live Mint

Siemens Ltd has filed a writ petition before the Bombay high court challenging show cause notice issued by the GST authority, the company said in a regulatory filing on Monday. On October 16, Delta Corp had received a GST notice for short payment of tax to the tune of ₹6,384 crore, taking the overall tax demand on the company to …

India Company Notice Crore Gst Delta Corp Siemens

1 year, 2 months ago

Review of GST on online gaming, casinos likely next fiscal

Hindustan Times

New Delhi: The Goods and Services Tax Council may review implementation-related issues pertaining to levying 28% GST on the face value of online gaming and casinos by the first quarter of next financial year, two officials said adding that some of these firms have approached various courts over their accumulated tax dues since 2017, and that the law will take …

Gaming Tax Online Council Online Gaming Pti File

1 year, 4 months ago

Brokerage sees 15% upside on ICICI Lombard; gives ‘buy’ on better expense ratio

Live Mint

Motilal Oswal has recommended a ‘buy’ on ICICI Lombard with a target price of ₹1,550, representing a 15 per cent increase over the stock's current market price hovering between ₹1,390- ₹1,400. The domestic brokerage firm said in its report that the insurer's expense ratio has improved to 29.7 per cent during the April-June quarter, ahead of analysts' estimates. Shares of …

Icici Lombard Icici Lombard

1 year, 5 months ago

ICICI Prudential Life Insurance gets show cause cum demand notice from DGGI

Live Mint

ICICI Prudential Life on Monday got a notice from the Directorate General of GST Intelligence for not paying tax of Rs.492.06 crore for a period of five years starting from July 2017 till July 2022. The Company said in an exchange filing that it has received a show cause cum demand notice from the Directorate General of GST Intelligence, asking …

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Search results for scn

Delhi HC Deprecates Practice Of GST Authorities Issuing 'Template Orders', Says Rejection Of Reply To SCN Must Be On Merits

Summary Of SCN In GST DRC-01 Cannot Substitute Requirement For Issuance Of SCN U/S 73(1) Of CSGT Act: Gauhati High Court

Notice U/S 148A(b) Flagging Bogus Transactions Cannot Be Faulted For Merely Mentioning Sale Entry As That Of Purchase: Gauhati HC

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Retrospective GST Cancellation In Absence Of Specific Reasons Will Take Effect From Date Of Issuance Of SCN: Delhi HC

Assessee Is Not Responsible For Disclosing Individual Transactions In ST-3 Returns: CESTAT

SCN, Penalty Order For TDS Violations Issued In Previous Name Of Company Is Clerical Error, Can Be Rectified U/S 292-B Of Income Tax Act: Delhi HC

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Best Judgment Assessment Passed U/s 144 Without Giving Seven Day's Time To Taxpayer To Respond To SCN: Bombay HC Quashes Assessment

Delhi Court to hear anticipatory bail plea of trainee IAS Pooja Khedkar today

UPSC files FIR against Puja Khedkar for 'faking identity to fraudulently avail attempts'

Uploading Of Notices By GST Department Under Heading 'Additional Notices' Is Sufficient Service: Delhi High Court

Indirect Tax Cases Monthly Round Up: June 2024

Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance

[IBC] Party Must Be Provided With All Requisite Documents That Form Basis Of Show Cause Notice: Delhi High Court

Penalty Order On Ground Of Misreporting Of Income Not Justified When SCN And Assessment Order Alleged Under-Reporting: ITAT

Chinese scientists identify how neurons in mammals encode time

Supplementary SCN Although Termed As Supplementary, Is Actually Independent SCN Even Though It Relates To Smuggling: Calcutta High Court

Assessee Can't Indefinitely Seek Time In Response To SCN: Kerala High Court

Plea Challenging GST SCN Issued To Online Gaming Company Playerzpot Media: Bombay High Court Issues Notice Dept.

Siemens files writ petition at Bombay HC challenging GST show cause notice

Review of GST on online gaming, casinos likely next fiscal

Brokerage sees 15% upside on ICICI Lombard; gives ‘buy’ on better expense ratio

ICICI Prudential Life Insurance gets show cause cum demand notice from DGGI