|
Advanced Search Options
VAT and Sales Tax - Case Laws
Showing 1 to 20 of 25312 Records
More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote & Decision etc.
- 2021 (6) TMI 592 - ANDHRA PRADESH HIGH COURT
Levy of Penalty u/s 53(3) of the VAT Act - Under declaration of tax - fraudulent or wilful neglect - validity of SCN - HELD THAT:- The present show-cause notice also suffers from similar infirmity. There is no indication in the show-cause notice with regard to the factual foundation alleging fraud or wilful neglect on the part of the petitioner-assessee in relation to under declaration of tax. Sri Naidu, learned Government, sought to wriggle out of the situation by referring to the finding of the authority relating to absence of plausible explanation for non-disclosure of turn over by the assessee as the foundation for wilful neglect - The initial onus was on the department to aver the factual foundation of fraud or wilful neglect in the show-cause notice. Only then the petitioner-assessee would have been put on adequate notice to respond....... + More
- 2021 (6) TMI 584 - ANDHRA PRADESH HIGH COURT
Rejection to grant of stay pending appeal before the Tribunal - pre-deposit for maintaining the appeal - Section 33 of the APVAT Act, 2005 - invocation of Article 226 of the Constitution of India - HELD THAT:- Since the petitioner herein has already deposited 50% of the disputed tax amount i.e., 12.5% before the first appellate authority and 37.5% before the Tribunal and also deposited another 50% while filing the appeals before the first appellate and second appellate authorities questioning the penalty imposed and since the contentions raised by the petitioner herein in the grounds of appeal are required to be gone into by the Tribunal under Section 33 of the APVAT Act, this Court does not find any justification on the part of the 1st respondent in declining to consider the request of the petitioner herein by going into merits of the appeal. Petition allowed.
- 2021 (6) TMI 582 - MADRAS HIGH COURT
Concessional rate of duty - issuance of C-Forms - inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate - HELD THAT:- R liance on the said circular is misplaced in view of the subsequent judicial pronouncement. It cannot be in dispute that the case on hand is covered by the decision reported in THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [2020 (3) TMI 450 - MADRAS HIGH COURT] where it was held that Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-state purchases of six commodities by the respondent/assessees and other registered dealers at concessional rate of tax ....... + More
- 2021 (6) TMI 581 - MADRAS HIGH COURT
Concessional rate of duty - issuance of C-Forms - inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate - HELD THAT:- R liance on the said circular is misplaced in view of the subsequent judicial pronouncement. It cannot be in dispute that the case on hand is covered by the decision reported in THE COMMISSIONER OF COMMERCIAL TAXES, CHEPAUK, CHENNAI, THE ADDITIONAL COMMISSIONER (CT) VERSUS THE RAMCO CEMENTS LTD. AND THE STATE TAX OFFICER, THE JOINT COMMISSIONER (CS) (SYSTEMS) VERSUS SUNDARAM FASTENERS LIMITED [2020 (3) TMI 450 - MADRAS HIGH COURT] where it was held that Appellant State and the Revenue Authorities are directed not to restrict the use of 'C' Forms for the inter-state purchases of six commodities by the respondent/assessees and other registered dealers at concessional rate of tax ....... + More
- 2021 (6) TMI 514 - KERALA HIGH COURT
Validity of assessment order - inclusion/ addition of coffee husk in the total turnover of the petitioner - omissions or suppressions by the dealer in maintenance of record or production of records, registers, etc. - HELD THAT:- Pre-assessment notice was issued on September 24, 2013, reply dated October 8, 2013 was received on October 9, 2013 by the assessing officer and on October 9, 2013 order in annexure A was made by the assessing officer. Reference to these three dates is made to demonstrate that the Commercial Tax Officer just by receiving the reply on October 9, 2013 has made the order in annexure A. Apparently, order in annexure A is not preceded by enquiry of any sort - The principle laid down by this court in SUZION INFRASTRUCTURE SERVICE LTD. VERSUS CTO [2010 (6) TMI 677 - KERALA HIGH COURT] has been considered by this court in....... + More
- 2021 (6) TMI 434 - TELANGANA HIGH COURT
Refund of excess tax paid - ongoing works contract - composition scheme - HELD THAT:- In the facts of the present case, such independent consideration by the 2nd or 3rd respondents was necessary, having regard to the fact that, in the third counter affidavit deposed to by the 1st respondent, it is stated that he had failed to mention about the amounts, which are claimed to be due from the petitioner as a ground for recommending to withhold the refund, have already been recovered by initiation of Garnishee proceedings from the third parties. Since, the 2nd and 3rd respondents have acted on such recommendation of the 1st respondent, who has failed to discharge his function as a tax administrator, the action of the 2nd and 3rd respondents in approving such recommendation of the 1st respondent, is no less a failure and the 3rd respondent had ....... + More
- 2021 (6) TMI 374 - MADRAS HIGH COURT
Reopening of assessment - burden of proof for reopening of assessment not discharged - assessment based on the details in website is a valid ground or not - HELD THAT:- A learned Single Judge of this court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] has taken note of provisions of the Maharashtra Value Added Tax Act and the rules made thereunder and had exhorted the Commercial Tax Department to follow the aforesaid mechanism to deal with the issue relating to mismatch between the turnover declared in the returns by an assessee and the turnover noticed in the website of the Commercial Tax Department. It was submitted that though, a Review Petition was filed before the learned Single Judge to review the aforesaid decision, a centralised mechanism has been devised by....... + More
- 2021 (6) TMI 373 - MADRAS HIGH COURT
Principles of Natural Justice - cancellation of registration of petitioner - composition taxpayer has not filed returns for a continuous period of six months - HELD THAT:- Though the petitioner has failed to file any reply, before passing the impugned order, the respondent should have called the petitioner for a personal hearing either in person or through video conferencing. As no hearing was held prima-facie, the interim order is liable to be interfered. Therefore, there shall be an interim stay as prayed for till four weeks. Notice to the respondent returnable in four weeks - Post the matter after four weeks.
- 2021 (6) TMI 339 - JHARKHAND HIGH COURT
Validity of assessment order - time limitation - delay in service of demand notice - proper explanation for the delay or not - HELD THAT:- It is not in dispute that the petitioner was a dealer registered under the provisions of Jharkhand Value Added Tax Act, 2005 (JVAT Act) and Central Sales Tax, Act, 2006 (CST Act) and the petitioner filed application for surrender of the registration certificates before the Commercial Tax department w.e.f. March, 2015 for which acknowledgements regarding submission of such applications have been annexed as annexure 1 and 1/1 of each of the writ petitions. The petitioner was regularly filing its returns to the respondent-Commercial Tax department and its regular assessment proceedings were completed - The petitioner was served with four demand notices for the assessment years, 2009-10 and 2010-11 , both ....... + More
- 2021 (6) TMI 338 - KARNATAKA HIGH COURT
Levy of Entry Tax - cutting tools were used by it for roughing, drilling and boring of semi finished goods and for cutting and shaping of metals and other materials - benefit of exemption as contained in Explanation I to the Notification dated 30.03.2002 issued by the Government of Karnataka - Section 3(1) of Karnataka Tax On Entry Of Goods Act, 1979 - HELD THAT:- If goods specified in the table are bought by the dealer into the local area for 'consumption' or 'use' as raw materials, component parts and inputs in the manufacture of an intermediate or finished product, such goods are exempted from levy of tax. A constitution bench of the Supreme Court examined the correctness of the ratio laid down by three judge bench in SUN EXPORT CORPORATION VERSUS COLLECTOR OF CUSTOMS, BOMBAY [1997 (7) TMI 117 - SUPREME COURT], in which....... + More
- 2021 (6) TMI 332 - BOMBAY HIGH COURT
Vires of Rule 6 (1 B) of the Maharashtra Value Added Tax Rules, 2005 - tenure of two years for members of the Maharashtra Sales Tax Tribunal - HELD THAT:- Respondent to file their reply on or before 12.02.2021 with copy to other side. Rejoinder if any, to be filed on or before 17.02.2021 with copy to other side. Matter to appear on board on 22.02.2021.
- 2021 (6) TMI 297 - KARNATAKA HIGH COURT
Maintainability of petition - time limitation - primary contention of the petitioner is that prior to issuance of show-cause notice, the petitioner is entitled for consultation with the Noticee before issuance of show-cause notice in terms of the Circular No.1053/02/2017-CX dated 10.03.2017 - HELD THAT:- The proceedings being at the preliminary stage be concluded at the earliest and also the submission of the learned counsel for revenue that they would not take any coercive steps till adjudication is completed, it would be appropriate to dispose off the matter in the stated manner in order to avoid any procrastination of the proceedings which are at nascent stage. It is made clear that the order passed would not be a precedent to be followed in other matters, while noticing the peculiar facts and contentions raised in the petition and tha....... + More
- 2021 (6) TMI 293 - MADRAS HIGH COURT
Validity of assessment order - reversal of Input Tax Credit - suppression of sales - mismatch of information - no pre-assessment notices served on the petitioner - HELD THAT:- Though this direction was issued as early as on 01.03.2017 in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] followed by the Commissioner of Commercial Taxes Department issuing a Circular in January, 2018 stating that all assessments involving the issue of mismatch are to be kept in abeyance till such mechanism is set up, nothing has transpired in this regard till date - the completion of assessment need not await the mechanism and have taken a view in other cases that the Department must collate all materials based on which the alleged mismatch is arrived at and furnish the same to th....... + More
- 2021 (6) TMI 223 - MADRAS HIGH COURT
Concessional rate of duty - issuance of 'C' Forms - inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate - HELD THAT:- The petitioner is entitled to the inclusion of 'High Speed Diesel Oil' as a commodity in the registration certificate. Let this exercise be carried out within a period of four (4) weeks from the date of uploading of this order. The request of the petitioner for issuance of 'C' Forms is allowed as a consequence thereof. Petition allowed.
- 2021 (6) TMI 150 - MADRAS HIGH COURT
Seeking registration of Sale Certificate in respect of the schedule mentioned property by the petitioner Bank - HELD THAT:- The legal issue involved in this writ petition is no longer res integra and has been considered in several decisions of this Court and the latest of which being in the case of TAMILNAD MERCANTILE BANK LIMITED VERSUS THE JOINT I SUB REGISTRAR, M/S. TOUGH BAGS, LALITHA RAMALINGAM, R. PALANIAPPAN, R. THIRUMALAIAPPAN, SAKTHIMALA, M. UDAYARAJAN, HEMALATHA, SHRIRAM TRANSPORT FINANCE COMPANY LTD. [2021 (1) TMI 1118 - MADRAS HIGH COURT] where it was held that the petitioner Bank cannot be denied the relief as sought for. In such view of the matter, both the writ petitions stand allowed. The first respondent in both the writ petitions are directed to register the sale certificates issued by the petitioner Bank in favour of th....... + More
- 2021 (6) TMI 148 - MADRAS HIGH COURT
Works contract - rate of tax on transfer of material - suppression of purchases during inspection - HELD THAT:- In view of the fact that the Appellate Deputy Commissioner considered the issues elaborately and allowed portion of the claim set out by the petitioner, the Commercial Tax Officer cannot pass any order contrary to the orders passed by the Appellate Deputy Commissioner and therefore, the Commercial Tax Officer exercised excess jurisdiction, which is impermissible - This Court is of the considered opinion that in respect of the said appeal filed by the respondent-Department before the Tribunal, the respondents are at liberty to pursue the matter pending before the Tribunal and the Tribunal is expected to consider the appeal on merits and pass orders in accordance with law by affording opportunity to the parties. The impugned order....... + More
- 2021 (6) TMI 142 - MADRAS HIGH COURT
Validity of assessment order - suo motu invoked his jurisdiction under Section 84 of the Tamil Nadu Value Added Tax Act - no personal hearing was afforded to the petitioner - principles of natural justice - HELD THAT:- Since the jurisdiction under Section 84 of Tamil Nadu Value Added Tax Act was suo motu invoked by the assessing authority himself, I must hold that the original orders of assessment dated 28.03.2017 automatically go. As I have already pointed out, the said orders were passed without granting personal hearing to the petitioner. The core contention raised by the learned counsel for the petitioner is that the impugned orders are vitiated by pre-determination. The assessing authority has chosen to go by what transpired during the inspection by the Enforcement Wing Officials. This contention advanced by the petitioner's coun....... + More
- 2021 (6) TMI 141 - GUJARAT HIGH COURT
Recovery of dues of deceased dealer - deletion of charge against property - Mutation of charge over the property - HELD THAT:- Late Kamlesh Manilal Thakkar was the proprietor of the proprietary concern, namely, M/s. Thakkar Manilal Devchand and he passed away on 31st December, 2010. The Department, in so many words, has stated that the property in question was not of the ownership of Kamlesh Manilal Thakkar but the lawful owner is Smt. Nirupaben Manilal Thakkar (the writ applicant herein). In such circumstances, it was informed by the Department to the Mamlatdar that no other steps were required to be taken with respect to the property, and the mutation of the charge over the property bearing No.21919 be cancelled - if the Department wants to recover the dues of the deceased dealer, then the same cannot be recovered from the immovable property in question as the said property is not the estate of the deceased. Application disposed off.
- 2021 (6) TMI 110 - MADRAS HIGH COURT
Quantum of amount to be deposited for release of detained good - Requirement of furnishing of Bank Guarantee for a sum being twice the amount of tax payable - Section 71(a) of the TNVAT Act, 2006 read with Section 72 of the TNVAT Act, 2006 - HELD THAT:- Admittedly, the petitioner is not registered under the provisions of the Central Sales Tax Act, 1956 for the sales effected by the petitioner from Tamil Nadu to a buyer in the erstwhile composite State of Andhra Pradesh in Hyderabad - Since the petitioner is not an assessee within the jurisdiction of the respondent, the respondent was justified detaining the goods by giving an option to the petitioner to pay amounts under Section 72(1-a) of the TNVAT Act, 2006. By effecting a direct sale from Tamil Nadu without obtaining registration, the petitioner at best can be said to have violated the....... + More
- 2021 (5) TMI 933 - SUPREME COURT
Classification of goods - textile made ups - whether the commodity which is described as an “embroidered ladies suit”, which the respondent claims to be unstitched, would fall within the description of a ‘textile’ under Entry 21 of Schedule I (as the respondent asserts) or under Entry 16 of Schedule II which is “other textile made ups” and the residuary entry in Schedule V? - UP VAT Act, 2008 - HELD THAT:- Firstly, the expression in Entry 16 of Schedule II is “other textile made ups”. A textile made up is an article which is manufactured or stitched from any type of cloth. In the present case, going by the case of the respondent, the product is unstitched because the ultimate work of stitching the salwar kameez is yet to be performed and is not carried out by the respondent. In the circumsta....... + More
........
|
