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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 48 Records
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- 2020 (12) TMI 1214 - BOMBAY HIGH COURT
Attachment of property (plot) for recovery of VAT dues - lending of money on the basis of security of the equitable mortgage of the said property - priority over the charges or not - Section 32 of the Maharashtra Value Added Tax Act, 2002 - HELD THAT:- From a plain and conjoint reading of Section 31-B of the RDB Act and Section 25-E of the SARFAESI Act it is clear that by virtue of the non-obstante language contained therein, the rights of secured creditors to realise secured debts by sale of assets over which security interest is created, shall have priority over Government dues including revenues, taxes, cesses and rates due to the Central/State Government or to the Local Authority - It is found that Respondent No. 2 had claimed first charge on the said property, inter alia, stating that it had initiated recovery proceedings under Secti....... + More
- 2020 (12) TMI 1171 - GUJARAT HIGH COURT
Reassessment order - input credit which was allowed in the original assessment, is now disallowed - jurisdiction - time limitation - violation of the principles of natural justice - whether the impugned order of reassessment once again raising a demand by disallowing the very same input tax credit which was disallowed in the original assessment, is tenable in law? - Section 35 of the Gujarat VAT Act, 2003 - HELD THAT:- The provisions of Section 35 of the Act, 2003 would indicate that after a dealer has been assessed under Sections 33, 34 and 35 of the Act as the case may be in any particular year, if the Commissioner has reason to believe that the the whole or any part of the taxable turnover of the dealer in respect of any period, has escaped assessment or has been under assessed or has been assessed at a rate lower than the rate at whic....... + More
- 2020 (12) TMI 1170 - TELANGANA HIGH COURT
Principles of Natural Justice - service of SCN - petitioner contends that the alleged show-cause notice dt.10.07.2019 was served on the petitioner by e-mail only on 16.11.2019 along with personal hearing notice - HELD THAT:- The 1st respondent was bound to taken into account the response filed by petitioner on 20.11.2019 to the show-cause notice dt.10.07.2019 issued by the 1st respondent before passing the impugned assessment order. He also ought to have considered the CST returns filed by the petitioner. Failure to do so, has vitiated the impugned order. The matter is remitted to the 1st respondent for fresh consideration; the 1st respondent is directed to provide a personal hearing to the petitioner - Petition allowed by way of remand.
- 2020 (12) TMI 1169 - MADRAS HIGH COURT
Validity of attachment of property - recovery of arrears of property tax - petitioner requested to remove the encumbrance on the ground that she is a bonafide purchaser of the property for valuable consideration - HELD THAT:- It is very clear that the petitioner purchased the property only after obtaining encumbrance on 08.08.2014. On the date of encumbrance dated 08.08.2014, there was no attachment made by the first respondent. The petitioner purchased the property from Rajiv under sale deed dated 04.09.2014, registered as document No.2758 of 2014 in Sub Registrar's Office, Kanniyakumari District. As seen from the sale deed dated 04.09.2014, the petitioner has paid a sale consideration of ₹ 13,43,048/- for the extent of property 3.850 cents situated at Agasteeswaram Taluk, Kanniyakumari District - Admittedly, the attachment ove....... + More
- 2020 (12) TMI 1168 - MADRAS HIGH COURT
Demand of differential amount of tax due with interest and penalty - Verification of the sales transactions of the Petitioner during the year 2014-2015 - HELD THAT:- The issue decided in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. The concerned assessing officer shall issue fresh show cause notice with a....... + More
- 2020 (12) TMI 1167 - TELANGANA HIGH COURT
Violation of principles of Natural Justice - Validity of assessment order - assessment order assailed on the ground that the said orders have been passed at the fag end of the limitation period, that too during the period when the lockdown announced by the State Government was in force - HELD THAT:- Admittedly, as can be seen from the G.O. Ms. No. 45, General Administration, dated 22.03.2020, issued by the Government of Telangana, wherein it is stated that consequent upon the Covid-19 being declared as a pandemic by the World Health Organization, the State Government, as an emergency measure to prevent and contain the spread of virus, is notifying lockdown in the entire State of Telangana with immediate effect, initially till 31 March 2020. By the said G.O issued, the Government had prescribed certain regulations and measures to be follow....... + More
- 2020 (12) TMI 1166 - PUNJAB AND HARYANA HIGH COURT
Validity of assessment order - Transfer of title of goods - seeking direction to First Appellate Authority to hear appeal without insisting for pre-deposit as required under Section 62(5) of the PVAT Act - HELD THAT:- The respondent issued Form ‘C’ for all the years in question and in case of doubt must have stopped as well initiate appropriate steps instead of waiting for framing assessment at fag end of limitation period. It would be harsh if petitioner is required to deposit 25% of tax, interest and penalty. Penalty imposed is 200% and it is a case of interpretation and not fraud. Keeping in mind that petitioner has prime facie case on merits, we direct the petitioner to make pre-deposit of 25% of tax and further some amount towards interest, which would make a total deposit ₹ 7.5 Crore towards the condition of pre-de....... + More
- 2020 (12) TMI 1123 - MADRAS HIGH COURT
Principles of natural justice - Validity of revision of assessment orders - allegation of petitioner is that without verifying the petitioner's books of accounts, completed assessments were revised - assessment years from 2006-07 to 2014-15 - HELD THAT:- In all the replies sent by the petitioner to the proposal made by the respondent to revise the completed assessment under Section 27 of TNVAT Act, 2006, they have undertaken to cooperate with the respondent by furnishing all the records/books of accounts, called for by the respondent. In all the replies sent by the petitioner to the respondent, they have also referred to the decision of this Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT]. However, as seen from the impugned assessment orders, the respondent ....... + More
- 2020 (12) TMI 1080 - TRIPURA HIGH COURT
Refund of excess tax paid - petitioner submitted that the Assessing Officer could not have adjusted the refund claims of the petitioner against future assessments - HELD THAT:- The Assessing Officer committed a serious error in providing for adjustment of the excess tax against the demands for the later years. We may recall, while framing fresh assessments, the Assessing Officer found that the petitioner had paid certain excess tax in two of the four years concerned. In the other two years, where the tax was payable he raised a demand and we are told that such tax was also paid by the petitioner. For the years 2009-2010 and 2010-11, therefore, where the petitioner had admittedly suffered excess tax deduction at source as compared to his tax liability and thereafter deposited further amounts by way of pre-deposit for maintaining his revisi....... + More
- 2020 (12) TMI 1011 - GUJARAT HIGH COURT
Provisional attachment of Bank Accounts - Section 45 of the VAT Act, 2003 - HELD THAT:- Sub-clause (2) of the Section 45 of the VAT Act, 2003 makes it very clear that the provisional attachment would cease to have effect after the expiry of period of one year from the date of the order made under sub-section (1). It appears that no fresh order has been passed after the first order dated 15.06.2016 came to be passed. It is very unfortunate that the HDFC Bank also has not permitted the writ applicant to operate her account, despite the fact that the provisional attachment cannot be said to exist on this date. This writ application succeeds and is hereby allowed.
- 2020 (12) TMI 1010 - DELHI HIGH COURT
Refund of DVAT - it appears that the petitioner is praying for refund of the DVAT for 4th quarter of the assessment year 2013 - period 01.01.2014 to 31.03.2014 - HELD THAT:- The respondents authorities are directed to decide the claim of refund of the petitioner in accordance with law, rules and regulations and in accordance with the provisions of the Delhi Value Added Tax Act, 2004 as expeditiously as possible and practicable. Petition disposed off.
- 2020 (12) TMI 1009 - MADRAS HIGH COURT
Principles of Natural Justice - Revision of assessment - revision on the ground that the petitioner has not furnished the certificates in the specified form with regard to the sales effected by them to Government Departments - further contention of the petitioner is that no sufficient opportunity was granted to them by the fourth respondent for production of the required certificates with regard to the sales effected by them to the Government Departments - change of opinion - HELD THAT:- This Court, after giving due consideration to the revision notice dated 31.12.2019 issued by the fourth respondent and the impugned assessment orders dated 28.08.2020 passed by the same fourth respondent, is of the considered view that, no sufficient opportunity has been granted to the petitioner to produce the required certificates, with regard to the sa....... + More
- 2020 (12) TMI 949 - ALLAHABAD HIGH COURT
Non-issuance of Form-D - approval of the scheme of amalgamation by the Hon'ble High Court of Delhi - Section 391 and 394 of the Companies Act - infringement of exemptions granted by the State Government vide notification dated 03.03.2016 - merger and amalgamation done under Section 391 and 394 of the Indian Companies Act - HELD THAT:- The action of respondents in not issuing Form D in favour of Revisionist in pursuance of order dated 26.2.2016 is unjustified and arbitrary as the stock transferred on merger of Company has been treated to be sold by the transferor Company without there being any evidence with the Department to substantiate such claim - The action of respondents in not issuing Form D in favour of the revisionist also ignores the exemption granted by the State Government by notification dated 3.3.2016. The Tribunal as wel....... + More
- 2020 (12) TMI 948 - KARNATAKA HIGH COURT
Rectification of mistake - assessing authority passed deemed assessment order under Section 12C(8) of the Act in terms of Notification No.FD 116 CSL 2006(3) dated 31.03.2006 without considering the revised return filed by the petitioner which was filed before the deemed acceptance of the annual returns - HELD THAT:- Admittedly, in the case of the petitioner, the orders have been passed under Section 12C(8) of the Act. Section 12-C(2) of the Act provides that where before completion of self assessment, returns submitted or any compliance furnished under sub Section (1) is found to involve mistake apparent on record, the assessing authority shall afford an opportunity to the dealer to submit revised return or to rectify such mistake. Thus, it is evident that the provision for filing the revised return was in existence in the statute. It is ....... + More
- 2020 (12) TMI 947 - KARNATAKA HIGH COURT
Validity of reassessment order - Assessing Authority issued a revised notice under Section 39(1) of the Act proposing to reject monthly returns filed in respect of tax periods (5 months) were there was short payment of tax by the petitioner and undertake re-assessment only in respect of said tax periods - petitioner submitted that the authorities have grossly erred in ignoring the provision as it stood during the disputed period and instead considering the amended Section 39(1) of the Act which came into force with effect from 01.04.2007 - Section 39(1)(a) of Karnataka VAT Act - HELD THAT:- Even prior to amendment with effect from 01.04.2007, the Assessing Authority under Section 39(1) of the Act could re-assess the tax, if it has grounds to believe that any return furnished is deemed as assessed is incorrect or that any assessment issued....... + More
- 2020 (12) TMI 946 - KARNATAKA HIGH COURT
Works contract service - Composite Contract or not - fabrication and erection of aluminum structures and other glazing works contract - assessing authority framed assessment under Section 39(1) of the Act and held that the nature of activity carried on by the petitioner falls under Entry 23 of Sixth Schedule to the Act as 'all other works contract not specified in any of the above categories including the composite work with one or more categories' - HELD THAT:- The tribunal has recorded a finding that from the terms and conditions of the contract, it is evident that petitioner has undertaken composite work contracts. The major portion of the work executed by the petitioner pertains to structural glazing, curtain walling, suspended glazing, structural spider glazing, ACP cladding, fixed glazing, fabrication and supply of aluminum ....... + More
- 2020 (12) TMI 907 - MADRAS HIGH COURT
Attachment of Bank Accounts - recovery of tax arrears - TNVAT Act - it is contended that inasmuch as the impugned order for recovery had been issued for the amount under an assessment order which has been set aside, such demand cannot survive and would have to be nullified - HELD THAT:- There is substantial force in the submissions made by the Learned Counsel for the Petitioner, which deserves acceptance and the impugned orders of recovery of the amounts demanded for the assessment made for the year 2013-2014 under the TNVAT Act, is set aside. Though obvious, it is made clear that the First Respondent is not precluded from recovering any amount due from the Petitioner in respect of fresh order of assessment passed by the First Respondent in Order No. TIN 33830947422/ 2013-14 dated 21.09.2015, if not already paid, by appropriate legal proceedings in the manner recognized by law. Petition disposed off.
- 2020 (12) TMI 906 - MADRAS HIGH COURT
Maintainability of petition - alternative remedy of appeal available - Petitioner did not prefer any appeal before the Appellate Authority, but has instead filed this Writ Petition challenging the order passed by the Respondent - HELD THAT:- Hon'ble Supreme Court of India in ASSISTANT COLLECTOR OF CENTRAL EXCISE, CHANDAN NAGAR VERSUS DUNLOP INDIA LIMITED AND OTHER [1984 (11) TMI 63 - SUPREME COURT] has succinctly explained the legal position relating to the exercise of discretionary powers under writ jurisdiction holding that It is only where statutory remedies are entirely ill-suited to meet the demands of extraordinary situations as for instance where the very vires of the statute is in question or where private or public wrongs are so inextricably mixed up and the prevention of public injury and the vindication of public justice re....... + More
- 2020 (12) TMI 905 - MADRAS HIGH COURT
Principles of natural Justice - Non-application of mind - second respondent has observed that no document with regard to the purchase mentioned in the proposal made by the respondents for revision of assessments on the petitioner, has been produced by the petitioner - HELD THAT:- This Court is of the considered view that the impugned assessment orders passed by the second respondent are arbitrary and have been passed by total non application of mind - The second respondent ought to have furnished the documents which they are relying upon for passing the impugned assessment orders to the petitioner, as the petitioner has discharged his burden, as per Section 17 of Tamil Nadu Value Added Tax Act, 2006. As seen from the impugned assessment orders, the second respondent has passed the same only on the ground that no document has been furnishe....... + More
- 2020 (12) TMI 904 - MADRAS HIGH COURT
Principles of Natural Justice - petitioner having sent replies to the pre-revision assessment notices sent by the second respondent for the assessment years 2013-2014 and 2014-2015, the same has not been considered by the second respondent in the impugned assessment orders - HELD THAT:- It is settled law that personal hearing is mandatory - Hence, this Court is of the considered view that in view of the non-consideration of the replies sent by the petitioner for the revision of assessment notices sent by the second respondent and for not affording personal hearing to the petitioner in the assessment proceedings, the second respondent has violated the principles of natural justice while passing the impugned assessment orders for the assessment years 2013-2014 and 2014-2015. The matter is remanded back to the second respondent for fresh con....... + More
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