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1 - 10 of 31 (4.77 seconds)Section 123 in The Finance Act, 2018 [Entire Act]
Section 87 in The Finance Act, 2018 [Entire Act]
The Finance Act, 2018
Section 73 in The Finance Act, 2018 [Entire Act]
Section 127 in The Finance Act, 2018 [Entire Act]
Karan Singh vs Designated Committee Sabka Vishwas ... on 22 February, 2021
46. The observation in Karan Singh v. Designated Committee
Sabka Vishwas Legacy Dispute Resolution Scheme &Anr. (supra)
must also be read in their context. The Court had explained that
the amount mentioned in the communication issued by the
taxpayer could not alone be the measure for interpretation of the
concept of quantification. The duty liability would also require to
be determined by the Department. However, the said observations
cannot be read to mean a final determination by the Department
or a determination that is reflected in any written communication
issued by the Department. It would suffice that the Department
does not contest the tax dues as quantified by the taxpayer in its
communication. As noted above, Section 123(c) of the Finance Act
(No.2), 2019 is only applicable where enquiry, audit or
investigation is pending. There is no question of final
determination by the Department prior to conclusion of the said
proceedings. Thus, the Revenue's contention that the expression
"quantified" under Section 121(r) of the Finance Act (No.2), 2019
would necessarily mean the duty as finally determined by the
Department for the purpose of Section 123(c) of the Finance Act
(No.2), 2019 is unmerited."
Section 122 in The Finance Act, 2018 [Entire Act]
Chaque Jour Hr Services Pvt. Ltd. vs Union Of India & Ors. on 31 August, 2020
41. The decision in Chaque Jour HR Services Pvt. Ltd. v.
Union of India (supra) is of no assistance to the Revenue in the
facts and circumstances of this case. There is no cavil with the
proposition that admission of part of dues would not qualify as
"tax dues" for the purpose of Section 123(c) of the Finance Act
(No.2), 2019; under Section 123(c) "tax dues" would mean the
entire amount of duty payable under indirect tax enactment as
quantified.