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2020 (2) TMI 1663
Recovery of dues - priority of charges - overriding effect of Section 31B of the Enforcement of Security Interest and Recovery of Debts Laws and Miscellaneous Provisions (Amendment) Act, 2016 over the recovery of all other debts and Government dues including revenues, taxes, cesses and rates due to the Central Government, State Government or Local Authority - HELD THAT:- The prevailing position is that debts due to any secured creditor shall be paid in priority over all other other debts and revenues, taxes, cesses and rates payable to the Cen....... + More
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2020 (2) TMI 1624
Maintainability of petition - availability of alternative remedy of appeal - Section 51 of the Tamil Nadu Value Added Tax Act 2006 - HELD THAT:- There is no error in the order passed by the learned Single Judge and even the ground of breach of principles of natural justice, if at all can be established by the Assessee, the Assessee can very well file an appeal under Section 51 of the Act besides raising the grounds on the merits of the case. Therefore, it does not entitle the Assessee / Appellant to resort to writ jurisdiction invariably in al....... + More
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2020 (2) TMI 1601
Rejection of petitioner's stay application - seeking stay of collection of the disputed tax pending the Appeal filed by the petitioner before the Telangana Value Added Tax Appellate Tribunal, Hyderabad - HELD THAT:- Since the petitioner has already paid 25% of the disputed tax at the time of filing of the Appeal before the Tribunal and since the entire Appeal would be rendered infructuous if the respondents are allowed to collect the entire disputed tax pending the Appeal, the Writ Petition is disposed of directing stay of collection of th....... + More
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2020 (2) TMI 1579
Cenvat Credit - demand of service tax - demand beyond the scope of show cause notice (SCN) - the show-cause notice is issued for disallowance of credit for contravening of the provisions of Rule 9 of CENVAT Credit Rules, 2004, the learned commissioner proceeds to deny the credit on co-relation between input service and output service. - HELD THAT:- the input services claimed by the appellants are admissible for credit for rendering output services - Decision in the case of Millipore India Pvt. Ltd., [ 2011 (4) TMI 1122 - KARNATAKA HIGH COURT] ....... + More
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2020 (2) TMI 1544
Rectification of the Assessment Order - failure to produce Form-F declaration - stock transfer treated as local sales - HELD THAT:- The case is remitted back to the Respondent to pass appropriate orders under Section 73 of the Puducherry Value Added Tax Act, 2007. The Respondent shall consider the representation of the Petitioner for rectification of the Order in the light of Form-F produced by the Petitioner. The Respondent is directed to pass appropriate orders within a period of three months from the date of communication of this Order prov....... + More
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2020 (2) TMI 1512
Rejection of refund claim - rejection on the ground that the claim has not been made online and Form W has been filed manually - HELD THAT:- In the present case, there is no dispute on the position that the turnover has been derived from direct exports and are thus zero rated. The petitioner has filed monthly returns on time. The claim for refund is also in time. Barring the fact that it is in a manual form, there is no other infirmity that arises. Till date there has been no disturbance of the deemed assessments for the months in question. Th....... + More
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2020 (2) TMI 1464
Non-issuance of C-Forms - Central Sales Tax (CST) Registration not done - Rajasthan Value Added Tax Act - purchase of High speed diesel - it was held that High Court that denial of C Forms is purely on account of exigencies of advent of the GST regime which compelled the assessee to migrate to and obtain GST Registrations which rendered at the same time its CST registrations ineffective. This was inadvertent and beyond its control. HELD THAT:- There are no ground for interference - SLP dismissed.
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2020 (2) TMI 1458
Seeking to declare the definition of Sec. 2(15)(ix) to Explanation I and Sec.2(33)(vi) to Explanation I of Tamil Nadu Value Added Tax Act, 2006, as void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of the Constitution of India - Doctrine of mutuality - HELD THAT:- Very recently the Hon'ble Supreme Court has settled the issue in the case of STATE OF WEST BENGAL ORS. VS. CALCUTTA CLUB LIMITED, [ 2019 (10) TMI 160 - SUPREME COURT ] . The is....... + More
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2020 (2) TMI 1393
Exemption from Sales Tax - export of electrolytic tinplates to Nepal - only ground for denying the said exemption was that the Nepal invoice produced by the petitioner was not bearing the signatures of the two Border Custom Officials of India and Nepal, so as to certify that in fact the export was made - HELD THAT:- It is not in dispute that the petitioner Company was not entitled to the exemption of the tax on the export sale of electrolytic tinplates done by them to Nepal in the year 2004-05. The required document was deposited with the Cent....... + More
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2020 (2) TMI 1383
Levy of penalty u/s Section 51 of the Punjab VAT Act, 2005 - unaccountal of goods or not - Pressure Cookers - the goods were voluntarily reported at ICC - goods in question were voluntarily reported on its entry into the State of Punjab at ICC and were also reported at Himachal Pradesh tax barrier while making exist from Himachal Pradesh - goods meant for trade or not - duty to carry documents - HELD THAT:- There is no dispute on the fact that there was no document accompanying the goods whereby it was evident that the appellant had made sales....... + More
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2020 (2) TMI 1379
Validity of the inter se seniority list published by the department - whether the claim of the petitioners that they having been appointed directly through the Public Service Commission, of the year 1972, have a right to be appointed substantively to a permanent post borne on the cadre displacing transference officers holding the same during the interregnum of the vacancy causar by reason of retirement, death, resignation or promotion of the directly recruited permanent holders of that post? HELD THAT:- This Court would not have normally enter....... + More
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2020 (2) TMI 1326
Maintainability of petition - petition was dismissed merely on the ground that efficacious and alternative remedy is available to the petitioner - HELD THAT:- The Division Bench though finally disposed of the appeal, but made no reference to the grievance of the petitioner about the absurd demand made by the Department and has dismissed the Petition merely on the ground that efficacious and alternative remedy is available to the petitioner. We find from the impugned judgment that such contention has not been adverted to nor the Division Bench,....... + More
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2020 (2) TMI 1315
Service of Notice - Time Limitation - case of the petitioner is that notice is beyond limitation as prescribed under Section 29(4) of Punjab VAT Act - the case of the respondents is that assessment orders were finalised and computer entries were made, albeit fraudulently - HELD THAT:- No dates of assessment orders have been mentioned in the reply. In any case, if there was already an assessment order, there was no occasion to proceed under Section 29(2). From the writs challenging assessment orders, it is apparent that not only the notices und....... + More
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2020 (2) TMI 1250
Maintainability of remand assessment order - applicability of time limitation in passing order - according to the petitioner s case, no hearing was given to the petitioner on that date and the order was passed beyond the period of two years, but has been ante-dated as 16.02.2015, in order to bring it within the period of limitation of two years - sale of excavators, cranes and its spare parts which are the earth moving machineries, which are claimed to be capital goods - rate of tax on the impugned goods was in dispute - Section 42(2) of the J....... + More
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2020 (2) TMI 1249
Demand of Differential Tax - activation and installation charges of DTH Set-Top Box (STB) called Digicomp collected by the petitioner at the time of installation of DTH set-top box - denial of input tax credit availed on the goods which were sold by the petitioner - It is the contention of the petitioner that it was paying service tax on installation and activation charges and therefore the petitioner cannot be made liable to pay VAT on such activation and installation charges under the provisions of the TN VAT Act, 2006. HELD THAT:- It is not....... + More
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2020 (2) TMI 1248
Levy of tax at reduced rate - value addition in respect of the sales of used cars by the petitioner - Notification G.O.,Ms.No.78, CT R (B-2, dated 11.07.2011 No.II(1)/CT R/12(R-20)/2011 - HELD THAT:- It is already held that the benefit of Notification Number in G.O.M.S.No.79/CT R/B2 at Serial No.1, dated 23.03.2007 and Notification Number in G.O.M.S.No.78/CT R/B2 at Serial No.2, dated 11.07.2011, operate and apply to different kinds of dealers and therefore they are not to be taxed. In the light of the clarification dated 25.10.2016 of the Aut....... + More
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2020 (2) TMI 1247
Classification of goods - tablet computers with calling feature - Imposition of additional tax - CBEC Circular No.20/13-Customs dated 14.5.2013 - Whether classifiable under sub-heading No.8471 30 of the notification dated 1.8.2009 issued under Entry 45 of Schedule II to the GVAT Act? - HELD THAT:- When the excise tariff has been incorporated into the notification dated 1st August, 2009 issued in exercise of powers conferred by Entry 45 of Schedule II to the GVAT Act, then the interpretation of CBEC of such excise tariff is binding even on the ....... + More
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2020 (2) TMI 1192
Sale of agricultural and municipal waste conversion device - Exemption under entry 46 of Part B of III schedule of the Tamil Nadu General Sales Tax Act - denial of exemption on the ground that the commodity in question purchased by Assessee only a boiler - HELD THAT:- The Revenue authorities below have unnecessarily taken a narrow and pedantic view of the matter. What was purchased by the Assessee as an exempt item from Trichy dealer was clearly shown to be agricultural and municipal waste conversion device and the detailed description of the ....... + More
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2020 (2) TMI 1191
Principles of Natural Justice - proper investigations not carried out - Benefit of Concessional rate of tax - belated filing of the declaration in Form 'C' without sufficient reasons - also such declaration forms could not be furnished by the Assessee at the appellate stage - HELD THAT:- In the present case, the two appellate authorities have concurrently failed to appreciate not only the fact that the Assessee was entitled to file the 'C' declaration forms even at the appellate stage, which was nothing but continuation of the ....... + More
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2020 (2) TMI 1190
100% EOU - benefit of concessional rate of tax as per Notification in G.O.No.528 dated 21.11.1997 - cotton purchased by it in the declaration in Form No.17 - benefit denied for the reason that the explanatory note attached to the said Notification issued by the State is not part of the Notification - denial of benefit also on the ground that the export sale made by the Assessee of the fabric made out of the cotton purchased by it did not amount to a sale and therefore the condition of making a sale within the State was not satisfied by the Ass....... + More
