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Refund claim denied - period of limitation - cause of action arose only on 15/11/06, when they paid for the second time as a result of audit objection - refund claim is withing period - Tri Rejection of Refund claim – appellant filed under protest letter on 7.1.1987. - after two days they filed six nos. classification lists - thus, the under protest letter has no effect in the eye of law - Tri An educational qualification recognized by law will not cease to be recognized by law merely because for practicing in the field to which the qualification relates, a further examination held by a body regulating that field of practice is to be taken. - HC Fulfillment of export obligation – it is not open to the customs authorities to presume that extension of the LOP would be granted by the Development Commissioner to facilitate evasion of duty. - HC Merely because the CIT is having a different view, the same would not entitle him to initiate revision proceedings u/s 263, if the view taken by the assessing officer is one of the possible views. - Tri Repayment of capital balance in cash would not attract the provisions of sec. 269T since it does not constitute loan or deposit. - Tri Penalty u/s 271E - violation of sec. 269T - the interest amount and the principal amount were paid in two different occasions - each amoount less then Rs. 20,000 - No penalty - Tri Disallowance under section 14A required finding of incurring of expenditure and where it was found that for earning exempted income no expenditure had been incurred, disallowance under section 14A could not stand. - Tri Disallowance u/s 40(a)(ia) - non deduction of TDS - If the element of income cannot be established, provisions of section 40(a)(ia) cannot be invoked - Tri Gift of immovable property - assessee's brothers and mother have gifted their 1/8th undivided share - very heavy burden lies on the department to prove that it is not the real one - Tri Addition on account of negative stock - The quantitative details as submitted duly explained that there was no negative stock in any of the month. - Tri Rate of tax on the sale of Copper Wire Bars and Copper Cathods - whether would be charged and retained @ 4% or 1% - chargeable at 1%. - HC Appeal u/s 483 – modification sought by the appellant is against the fabric of the Scheme and in the domain of modifications of the Scheme and not of modification for working of the Scheme. - non-compliance of Section 2(19AA), would not render the Scheme unworkable. - HC Since the Director of the appellant-company was actively involved in the day to day activity of the appellant-company penalty on him under Rule 26 has been correctly imposed. - Tri In absence of direct or indirect involvement of the Managing Director in the clandestine removal of the goods no personal penalty under Rule 26 is imposable on him. - Tri Cenvat Credit denied - galvanization does not amount to the manufacture - The duty paid on the G.P. Coils etc., is more than Cenvat Credit taken and needs to be adjusted against the demand of the Cenvat Credit. - Tri Extended period of limitation - in cases of intention to evade duty relevant date for computation of extended period for show cause is the date of knowledge - Tri Rejection of transaction value and enhancement of assessable value has to be on the basis of some evidences on record. - NIDB data cannot be made the basis for enhancement of value - Tri    Left Stop Right
 
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Goods Movment Details (T-2)
 
Issue Id: - 4649
Dated: -05-09-2012
By:- VIKAS KAPOOR
Goods Movment Details (T-2)
VAT / CST / GST

There is a new link of Goods Movment details  IN Dvat ( T-2), supposed to be related with purchase. kindly confirm how & when to fill the details ( any notification??

Regards

Vikas Kapoor

 
 
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Dated: - 05-09-2012
By: - Pradeep Khatri

Could not get your query.  If you could provide me with the format of Goods Movement Details (T-2), then, surely I will look into it.




Dated: - 05-09-2012
By: - VIKAS KAPOOR

There is a notification dt:  March 12 under DVAT that movment of petroleums products should be intimated thru online within 48 hrs of despatch the material under form T-1 available at Goods Movment details header , when dealer login their dvat A/c . 

Now suddenly i got the T-2 also apearing at that place. pics upload is not here/






Dated: - 05-09-2012
By: - Pradeep Khatri

I also have information about T-1, and the Notification No. F-7(433)/policy/vat/2012/1464 dated 23-03-2012 as amended.




Dated: - 05-09-2012
By: - VIKAS KAPOOR

Now T-2 is also apearing , can u help for this ??

i have wrote to dept helpline , but not recd any reply till




Dated: - 11-09-2012
By: - Pradeep Khatri

Please discuss it with you consultant.




Dated: - 11-09-2012
By: - VIKAS KAPOOR

now it is cleared by dept.  Every Purchase intimation  has to give online before material entered in Delhi.

CIRCULAR No '7 OF 2012-13




Dated: - 11-09-2012
By: - Pradeep Khatri

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES (Policy Branch)

VYAPAR BHAWAN, I.P. ESTATE, NEW DELHI-110 002

No. F. 7 (4337/Policy II/VAT/2012 Dated: 05/09/2012

CIRCULAR No 17 OF 2012-13

The Department of Trade and Taxes has made it mandatory for the Dealers to submit the details of Invoice and Goods Receipt Note in respect of all goods received from outside Delhi, before the goods physically enter the boundary of Delhi. This information is required to be filed online by the Dealers using their login id and password. For this purpose Form T-2 has also been notified. This information is required to be filed for all kinds of Interstate Purchases, Imports and Stock Transfers etc. with effect from 01/10/2012.

This information is to be submitted online on the website of the Department www.dvat.gov.in. The link for online filing of form T-2 can be accessed by going to the www.dvat.gov.in ---- online return filing ---- dealer login ---- Goods Movement -- -- Goods Movement Details (T-2). User manual for online submission of form T-2 is available in the link titled User Manual on the Home Page.

The information filed in- form T-2 shall be automatically imported into the recently introduced facility for on line issue of Central Declaration Forms 'C', 'F' and 'H'. This will obviate the need for entry of bill wise details at the time of filing online requisition. It may be noted that in the event of non submission of information in Form T-2, the amount of Central Declaration Form shall be restricted accordingly.

All registered dealers are, therefore, requested to kindly file the requisite information online, within the stipulated time, so as to avoid inconvenience, adverse assessment and penalty at a later date.

(Rajendra Kumar)

Commissioner, Value Added Tax

 

(TO BE PUBLISHED IN PART IV OF THE DELHI GAZETTE EXTRAORDINARY)

GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI

DEPARTMENT OF TRADE AND TAXES

VYAPAR BHAWAN, J.P. ESTATE, NEW DELHI-110 002

No.F7(433)/Policy-II/VAT/2012/585 – 595 Dated: 05/09/2012

NOTIFICATION

VVhereas, I, Rajendra Kumar, Commissioner, Value Added Tax, Government of National Capital Territory of Delhi, consider it necessary for better administration of the Delhi Value Added Tax Act, 2004, that the details of Invoice and Goods Receipt Note in respect of all goods purchased or received as stock transfer from outside Delhi are submitted online by the dealers.

Now, therefore, in exercise of the powers conferred on me by sub-section (1) read with sub-section (2) and sub-section (3) of section 70 of Delhi Value Added Tax Act, 2004, I direct that the details of Invoice and Goods Receipt Note in respect of all goods purchased! received as stock transfer from outside Delhi shall be submitted by the dealers online, using their login id and password, before the goods physically enter the boundary of Delhi. For this purpose, Form T-2 annexed with this Notification shall be used.

(Rajendra Kumar)

Commissioner, Value Added Tax


 
 
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