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2020 (3) TMI 1456
Time Limitation - Validity of summons/preassessment notices - assessment could be made beyond the period of three years or not - Section 24(5) of the Pondicherry Value Added Tax Act - HELD THAT:- The writ petitions filed by the petitioner are premature and have been rightly dismissed by the learned Single Judge. The objections with regard to the limitation and other objections, if any, were required to be filed before the learned assessing authority himself and in that event, the assessing authority, would have record his findings on such obje....... + More
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2020 (3) TMI 1448
Condonation of delay of 469 days in filing the appeal - sufficient explanation for delay was given or not - HELD THAT:- The Supreme Court has in STATE OF UP. VERSUS AMAR NATH YADAV [ 2014 (5) TMI 823 - SUPREME COURT] followed its earlier decision in OFFICE OF THE CHIEF POST MASTER GENERAL VERSUS LIVING MEDIA INDIA LTD. [ 2012 (4) TMI 341 - SUPREME COURT] where it was observed Condonation of delay is an exception and should not be used as an anticipated benefit for the Government Departments. The law shelters everyone under the same light and s....... + More
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2020 (3) TMI 1424
Validity of assessment order - liability of the petitioner towards VAT and penalty arrived at by the Assessing Authorities under the Telangana VAT Act, 2005 - HELD THAT:- Since the petitioner had already paid 12.5% or more of the disputed tax pending appeals before the Appellate Deputy Commissioner and the Telangana VAT Appellate Tribunal, we are of the considered opinion that the respondents are not justified in refusing to grant the petitioner stay of collection of the balance disputed tax and issuing Garnishee orders to the petitioner s ban....... + More
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2020 (3) TMI 1317
Interpretation of statute - Sub Entry 27 of Entry 36 of the IIIrd Schedule - Classification of goods - Ayurvedic Baby Soap - Ayurvedic Tooth Paste - Ayurvedic Mouth Wash - Baby gift pack and - Ayurvedic Baby Powder - eligibility for concessional rate of tax in terms of the newly introduced Clause 27 under Entry No. 36 of the IIIrd Schedule to the KVAT Act, 2003 - HELD THAT:- The 'Authority for Clarification' has found against the assessee on the ground that the products in question do not have therapeutic or prophylactic use and theref....... + More
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2020 (3) TMI 1261
Levy of Entry Tax - dredgers - ocean going vessels/ships - Machinery or not - Karnataka Tax on Entry of Goods Act, 1979 - Whether the dredger would partake the character or definition of a machinery as defined under Entry 52 of 1st Schedule of the KTEG Act or otherwise? HELD THAT:- Under the Central Excise Act similar issue came up for consideration before the Appellate Tribunal in the matter of Collector of Customs, Bombay v. Dredging Corporation of India Ltd.[ 1986 (9) TMI 333 - CEGAT, NEW DELHI ], whereunder the Tribunal had held that dredg....... + More
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2020 (3) TMI 1256
Best Judgement Assessment - KVAT Act - reason for completing the assessment on best of judgment basis is that the petitioner had failed to produce the audited statement along with the returns - HELD THAT:- In view of the limited relief sought and in the light of Exhibit P2- Division Bench judgment of this Court, the writ petition is disposed of directing the first respondent to consider Exhibit P4-rectification application and to pass a reasoned order thereon - In the meanwhile, recovery proceedings pursuant to Exhibit P1-order shall be kept in abeyance. Petition disposed off.
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2020 (3) TMI 1154
Permission for withdrawal of petition - Input tax credit - time limitation - validity of the prescription of entitlement of credit of input tax being limited within a time prescription as contained in Rule 117 of the Central Goods and Services Tax Rules, 2017 - HELD THAT:- The petition is dismissed as withdrawn.
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2020 (3) TMI 1151
Imposition of penalties u/s 10-A of the CST Act - purchase of High Speed Diesel - allegation that High Speed Diesel purchased by the petitioners for manufacturing process, were not being used fully in the manufacturing process, rather they were being used for other purposes also - offence under section 10(d) of the Central Sales Tax Act - HELD THAT:- The impugned orders passed by the Appellate Authority cannot be sustained in the eyes of law, as the matter of deletion of High Speed Diesel from the CST registration of the petitioners was not su....... + More
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2020 (3) TMI 1127
Filing of the appeals before statutory authorities and recovery of dues under various laws in the situation of outburst of Corona Virus pandemic - HELD THAT:- Issue notice. - In the meantime, there shall be ex-parte ad-interim stay of the impugned judgment and order(s).
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2020 (3) TMI 1126
Levy of penalty - storage of goods even in an undisclosed unregistered godown - Section 66 of the Tripura Value Added Tax Act, 2004 - petitioner opted for Compounding of Offences - HELD THAT:- In the present case, it was not merely a case of the goods being found at an unregistered godown, as can be seen from the detention order the allegations also were that on the date of the raid the petitioner failed to produce relevant documents regarding compliance of the provisions of the VAT Act in respect of transport of taxable goods. Section 75 of t....... + More
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2020 (3) TMI 1095
Filing of the appeals before statutory authorities and recovery of dues under various laws in the situation of outburst of Corona Virus pandemic - HELD THAT:- This present scenario of outburst of deadly corona virus is very precarious and sensitive, as the lawyers and the staff rendering assistance to this Court and the Judges are vulnerable, thus in order to prevent such rampant of spread by taking preventive measures, I deem it appropriate to issue general directions to the departments concerned like the banks, financial institutions, Income....... + More
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2020 (3) TMI 1094
Principles of natural justice - opportunity to cross-examine denied - difference on account of certain inter-state transaction reflected in the return as well as the details available from the check post - presumption of certain facts - Section 114(g) of the Indian Evidence Act - HELD THAT:- Pith and substance of the facts revealed, which are not being mentioned again in order to avoid repetition would reveal that the petitioner had been afforded an opportunity to crossexamine the witnesses. In case the other evidence which has been sought are....... + More
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2020 (3) TMI 1093
Maintainability of petition - non-compliance with the condition of pre-deposit - non-application of mind - HELD THAT:- The Tribunal, after considering the records relating to assessment, passed Ext.P2 order dated 29.03.2010, wherein the Tribunal found that both, the contentions raised by the assessee and the arguments put forth by the Revenue, have not been considered by the authorities below - The Tribunal therefore remanded the matter solely for the purpose of giving the assessee and the Revenue an opportunity to reiterate their contentions ....... + More
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2020 (3) TMI 1092
Levy of Interest u/s 24 (3) of TNVAT Act - incorrect availment of deferral for the assessment years 2001-02 and 2002-03 - adequate reasons for levy of interest given or not - HELD THAT:- This Court, in order to give an opportunity, by treating the impugned orders as show cause notices, directs the petitioner to submit the required documents to correlate the production figure before the authority / respondent, within a period of four weeks from the date of receipt of a copy of this order - The respondent shall consider the same and pass appropriate orders afresh. Petition disposed off.
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2020 (3) TMI 1091
Principles of Natural Justice - Validity of assessment order - main ground of attack by the petitioner is that no opportunity was granted to the petitioner for production of documentary evidence before the authority for passing appropriate orders - HELD THAT:- Admittedly, the cause of action for issuing the pre-revision notices was on the basis of the proposal submitted by the Enforcement Wing Officials, pursuant to an inspection conducted in the place of business of the petitioner. When the petitioner submitted their objections to the pre-rev....... + More
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2020 (3) TMI 1090
Audit of the business operations of the petitioner - Section 64 (4) of the TNVAT Act - Whether the inspection done by the second respondent, who is below the rank of Commissioner is against the provisions of law? - HELD THAT:- Section 64 (4) of the Act empowers the Commissioner to order for audit of any registered dealers and such audit is required to be done by an Officer not below the rank of Deputy Commercial Tax Officer and such responsibility cannot be delegated to others or usurped by others - In the case on hand, the Joint Commissioner ....... + More
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2020 (3) TMI 1051
Re-assessment of the proceedings u/s 17D of the Kerala General Sales Tax Act, 1963 - escaped turnover - method of fast track completion of assessment - time limitation - case of Revenue is that once Section 17(D) of the Act, 1963 do not envisage any period of limitation, the argument that the applicability of Section 19 of the Act, 1963 would not apply and impugned order noticing the escaped turn over cannot be said to be erroneous or barred by law of limitation - HELD THAT:- On perusal of the aforementioned provisions, particularly Section 19....... + More
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2020 (3) TMI 1050
Classification of goods - Mango Drink under the brand name Slice - whether fall under Entry 100D of Schedule-C of the HVAT Act or not? - taxable @ 12.5% or 5%? - HELD THAT:- An Entry similar to Entry 100-D came up for consideration before the Gauhati High Court in Pepsico India Holding Pvt. Ltd. v. State of Assam [2009 (4) TMI 853 - GAUHATI HIGH COURT]. This was in the context of classifying 'Potato Chips' sold under the brand name 'Lays' and 'Uncle Chips' under the Entry 80 Part A of the Second Schedule to the Assam Va....... + More
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2020 (3) TMI 1045
Attachment of property - CIRP proceedings - first charge over all the properties and assets in view of Section 48 of the Gujarat VAT Act, 2003 - lifting of attachment sought so that they can be put to sale by the liquidator and thereupon the sale proceedings be distributed under Section 53 of the I B Code in order of priority prescribed - Section 48 of the Gujarat Value Added Tax Act, 2003 - HELD THAT:- Issue Notice to the respondents returnable on 16.01.2020. In the meantime, pending the hearing and final disposal of the petition, the operati....... + More
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2020 (3) TMI 997
Levy of Luxury Tax - concealment of sales - suo-moto power of revision - Sections 36 (1) of the AGST Act and 82 (1) of the AVAT Act - HELD THAT:- Considering the view taken by the appellate authority as regards the acceptance of the seized documents for the purpose of the assessments made and the view taken by the revisional authority and the learned Assam Board of Revenue that the petitioner assessee failed to provide the required evidence to arrive at a conclusion that the information contained in the seized documents were related to some ot....... + More
