Home Highlights September 2012 Year 2012 This

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1. Recovery and demand of duty from the purchaser of goods in auction - auction by the official liquidator of the manufacturing company - assessee is neither a manufacturer...

2. Demand / Recovery of central excise arrears - Purchase of property in a public auction - In various judgements, the categorical declaration is that the auction purchaser...

3. Recovery of Excise duty from the purchaser of goods in auction - Since the appellant have purchased the goods in auction, the department is free to settle their excise...

4. Recovery of tax dues - priority of charges - Right of auction purchase of property - Auction by the Secured Creditors - the inaction or negligence or non-performance on...

5. Recovery of Excise dues from erstwhile owner - the movable and immovable assets purchased by auction purchaser/petitioner - recovery cannot be made from purchaser of the...

6. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

7. Recovery of sales tax dues - encumbered property or not - liability of auction purchasers - this is a clear case in which the Sales Tax Department had a charge on the...

8. Addition of bogus purchases - The CIT (A) came to the conclusion that it is a case of purchases from gray market and thereafter, bills have been procured from hawala...

9. Bogus purchases - department had neither disputed the assessee's sales nor shown any discrepancy between the purchases shown and the sales declared - the Tribunal was...

10. Auction of property by the Department to recover tax - Income Tax Department cannot put the entire matter in cold storage and keep the purchaser running from pillar to...

11. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

12. Disallowance of paddy purchase - purchases from Societies and Samathies - A bogus purchase implies no purchase, while verification w.r.t. s. 40A(3) necessarily implies a...

13. Open purchase order - inter-state sale or not - The Open Purchase Orders do not constitute any Contract. The Purchase Orders issued from time to time for supply of goods...

14. Auction Sale of Attached property - Recovery of tax - the petitioner therein contended that he was the bona fide purchaser, since he purchased the property only after...

15. Auction purchaser - Seeking refunds of certain amount which have deposited under protest for discharge the contractual obligation - Merely because the petitioner is a...