"RECOVERY OF TAXES"
Raja Abhishek NIRC Candidate
Regional Council Candidate for NIRC 2024 | Fighting for Tax Simplification, against Unnecessary Demands and Notices in GST and Direct Taxes | 9810638155
"RECOVERY OF TAXES"
Can amount be directly recovered from you without following the proper procedure?
The answer will always remain "NO" but the question is:
What is the procedure to recover money?
Compilation of important and landmark judgments by
Raja Abhishek, NIRC Candidate
1. NANDA DULAL PAUL - Calcutta High Court
(2024) 18 Centax 136
Where due to non-constitution of Tribunal, assessee filed a writ petition challenging impugned order of appellate authority confirming order of adjudicating authority,?
no coercive action was to be taken against assessee for recovery of tax demand subject to condition that assessee remitted 20% of disputed tax amount.
2. KUNCHA SHASHI - Karnataka High Court
(2024) 18 Centax 119
Service Tax: In the absence of determination and adjudication of liability of assessee to pay service tax, recovery notices issued are one without authority of law and hence quashed.
3. Kanhai Ram Thekedar - Supreme Court
(2005) 4 SCC 472 :: (2005) 141 STC 1 :: (2005) 185 ELT 3
UP Trade Tax: Interest liability accrues automatically. Assessment order not including interest. Demand of interest made four years after assessment order found to be time-barred?
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especially as limitation for rectification of assessment order was three years. Time-barred demand can be recovered from the Negligent Revenue officer who did not take steps within prescribed time.
4. RCCPL PVT. LTD. - Patna High Court
(2024) 16 Centax 495
Assessee had to be extended statutory benefit of stay and it could not be deprived of benefit, due to non constitution of Tribunal by respondents.
5. TRISTAR LOGISTICS - Madras High Court
(2024) 18 Centax 327
Where assessee was unaware of proceedings culminating in impugned order confirming tax demand until its bank informed it about order, assessee was to be provided an opportunity to contest tax demand on merits,?
thus impugned order was to be set aside and matter was to be remanded for reconsideration.
6. Ganesh Sugar Mills - Supreme Court
(1986) 1 SCC 623 :: AIR 1986 SC 743
Absence of imposing Interest in the Assessment Order would not invalidate the recovery proceedings where rate of interest, time from interest starts running and time when it stops running are statutorily
fixed leaving no discretion on the authorities.
Hope you will find this useful.
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