CBIC issues Clarification on Key Doubts on Section 128A of CGST Act [Read Circular]
The Central Board of Indirect Taxes and Customs ( CBIC ) has issued a crucial clarification concerning Section 128A of the Central Goods and Services...
![Delay in Approaching Revision Authority under Income Tax Act is not Condonable hen Assessee Fails to Show Sufficient Reason: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-Revision-Authority-Income-Tax-Act-delay-condonation-tax-revision-application-taxscan-1.jpg "Delay in Approaching Revision Authority under Income Tax Act is not Condonable hen Assessee Fails to Show Sufficient Reason: Kerala HC [Read Order]")
![Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-high-court-goods-and-service-act-gst-penalty-non-payment-consequences-deposit-assessed-penalty-taxscan.jpg "Failure to Deposit Assessed Penalty Amount as Mandated by GST Act: Kerala HC dismisses Writ Petition [Read Order]")
![Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Revisional-Authority-ITAT-TAXSCAN.jpg "Revisional Authority shall Avoid the attitude of “I have the Power and I shall exercise”: ITAT [Read Order]")
![Revisional Authority shall conduct Inquiry If Reason for Invoking S. 263 was that AO did not undertake any Enquiry: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Inquiry-section-263-Assessing-officer-Enquiry-ITAT-Taxscan.jpg "Revisional Authority shall conduct Inquiry If Reason for Invoking S. 263 was that AO did not undertake any Enquiry: ITAT [Read Order]")
![Failure to consider Objections of Assessee: Calcutta HC quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Failure-Assessee-Calcutta-HC-Revision-Order-Taxscan.jpg "Failure to consider Objections of Assessee: Calcutta HC quashes Revision Order [Read Order]")
Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]
The Calcutta High Court has held that the revisional authority, while considering a writ petition filed by Unisource Hydro Carbon Services Private Limited & Anr, held that the revisional...
![Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Revisional-Authority-Appellate-Authority-merits-Assessment-Calcutta-HC-Taxscan.jpg "Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]")
Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]
The Madras High Court, while allowing a writ petition, held that once an assessment order is rectified, the right to file an appeal against such order cannot be denied to the dealer under the Tamil...
![Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/assessment-order-TNVAT-Act-Right-to-Appeal-Order-Madras-High-Court-Appeal-assessment-Taxscan.jpg "Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]")
Revisional Authority shall give an Opportunity to Rectify the Defects before Rejecting C Forms on Ground of Discrepancies: Hyderabad HC [Read Order]
In Srinidhi Oil Products Ltd v. Additional Commissioner (CT), the Hyderabad High Court held that the revisional authority is duty-bound to give an opportunity to Rectify the Defects before Rejecting C...
![Revisional Authority shall give an Opportunity to Rectify the Defects before Rejecting C Forms on Ground of Discrepancies: Hyderabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/01/Re-Assessment-Taxscan.jpg "Revisional Authority shall give an Opportunity to Rectify the Defects before Rejecting C Forms on Ground of Discrepancies: Hyderabad HC [Read Order]")
Revisional Authority cannot disbelieve an Appellate Order merely on the basis of the Report of Inspecting Officers: Madras HC [Read Judgment]
The Madras High court, in a recent decision, observed that the revision order section 34 of the Tamil Nadu General Sales Tax (TNGST) Act cannot be passed solely on the basis of the Report of...
