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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 22561 Records
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- 2021 (8) TMI 47 - ORISSA HIGH COURT
Maintainability of appeal - appeal dismissed on the ground of failure to make the mandatory pre-deposit under Section 77(4) of the OVAT Act read with Rule 87 of the OVAT Rules - HELD THAT:- The learned counsel for the Petitioner states that the Petitioner will be prepared to make the above pre-deposit of ₹ 3,25,12,195/- within a period of four weeks with the Opposite Party-Department without prejudice to its rights and contentions and the appeal may be revived before the ACST (Appeals) subject to compliance of the above directions. Subject to the Petitioner depositing with the Department not later than 1st September, 2021 the aforementioned sum of ₹ 3,25,12,195/-, the impugned order dated 19th July, 2021 passed by the Additional Commissioner of Sales Tax (Appeal) Central Zone, Odisha, Cuttack shall stand set aside and the Peti....... + More
- 2021 (8) TMI 45 - ALLAHABAD HIGH COURT
Validity of assessment order - application for interim stay of the disputed tax - appeal filed under Section 57 of the U.P. Value Added Tax Act, 2008 - HELD THAT:- In the facts and circumstances of the case, once a prima facie case is made out, the appellate authority must enter into the merits of the case without calling upon the assessee to discharge the entire liability of disputed tax. The revision is allowed with a direction to the first appellate authority to decide the pending appeal expeditiously and preferably within a period of two months from the date of production of a certified copy of this order.
- 2021 (8) TMI 44 - MADRAS HIGH COURT
Cancellation of petitioner's license - input tax credit - grievance of the petitioner in nutshell is that the licence was cancelled with retrospective effect and further, the licence of the second dealer was also cancelled and such a retrospective cancellation of licences is bad in law - HELD THAT:- This Court is of the considered opinion that the Hon'ble Division Bench placing reliance on the decision in the case of JINSASAN DISTRIBUTORS VERSUS THE COMMERCIAL TAX OFFICER (CT) [2013 (4) TMI 615 - MADRAS HIGH COURT], and by observing that the said decision is squarely applicable to the facts, held that the Writ Court, has set aside the order passed by the Assessing Officer, cancelling the Registration Certificate of the seller with retrospective effect. The Hon'ble Division Bench in clear terms held that the decision is applica....... + More
- 2021 (7) TMI 1250 - MADRAS HIGH COURT
Exemption from tax - sale of Intra-ocular lenses - exempt under the provisions of the TNGST Act or not? - Third Schedule to the TNGST Act read along with Section 8 - HELD THAT:- This Court is of the considered opinion that whether the exemption granted is general in nature or certain conditions are impliedly or expressly imposed is the point to be considered. The object of Section 8 of the TNGST Act is to grant exemption in respect of the goods and such exemption is subject to such restrictions and conditions as may be prescribed by the appropriate Government - there is no further classification or condition is required in respect of the grant of exemption. The Third Schedule to the TNGST Act unambiguously stipulates “goods exempted from tax by Section 8”. It commences “the following goods produced or manufactured in Ind....... + More
- 2021 (7) TMI 1206 - MADRAS HIGH COURT
Validity of the notice issued by the first respondent in proceedings - recovery of arrears of sales tax due - It is contended that there was a failure on the part of the first respondent in initiating action to recover the sales tax arrears, within a reasonable period of time - HELD THAT:- This Court is of the considered opinion that the petitioner purchased the subject property on 31.06.2006. The sales tax defaulter has to pay the arrears of sales tax within a period of 30 days, as contemplated under the provisions of the Act. If the arrears of sales tax is not paid by the defaulter and if no appeal was filed against the order passed by the Original Authority, then the Authority Competent is empowered to initiate action against the defaulter to recover the arrears of sales tax by following the procedures contemplated under the TNGST Act........ + More
- 2021 (7) TMI 1160 - MADRAS HIGH COURT
Maintainability of petition - alternative remedy of appeal was not exhausted - validity of assessment order - HELD THAT:- Admittedly, the present Writ Petitions are filed challenging the final assessment orders and therefore, the petitioner is bound to exhaust the statutory remedies provided under the provisions of the Act. The importance of the appellate remedy at no circumstances be undermined, as the appellate authorities are the final fact finding authorities - Preferring an appeal is the rule. Entertaining a Writ Petition before exhausting the appellate remedy is an exception. Undoubtedly, writ proceedings may be entertained before exhausting the appellate remedy. The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the compet....... + More
- 2021 (7) TMI 1109 - MADRAS HIGH COURT
Levy of Entry Tax - Seeking forbearance on respondents and their subordinates from demanding or collecting entry tax on the imported goods - import of Rolls Royce Ghost Motor Car Vehicle bearing chassis number - HELD THAT:- The common man are motivated and encouraged to behave as a lawful citizen and pay tax and to thrive hard to achieve social justice in the society. If the rich, affluent and reputed persons fails to pay the tax as applicable, then this Court with pain, records that it would be a long way to achieve the constitutional goals - Even philosophically, accumulation of wealth or possessing the world's prestigious Car, Rolls Royce would not be of any assistance for a better life in our great Nation, as our country is enriched with culture and social values. Thus, this Court is of the considered opinion that the nonpayment o....... + More
- 2021 (7) TMI 1103 - ANDHRA PRADESH HIGH COURT
Disciplinary action against the officers for granting irregular refund - name of the respondent/writ petitioner was included in the panel of Deputy Commissioner of State Tax, for promotion to the post of Joint Commissioner of State Tax but a stay was invoked and the promotion was not granted - period from 2007-08 and 2008-09 - HELD THAT:- It is admitted position that the name of the respondent/writ petitioner was included in the panel of Deputy Commissioner of State Tax, for promotion to the post of Joint Commissioner of State Tax for the panel year 2019-20. Though application for vacating the interim order passed inI.A.No.2 of 2018 in W.P.No.16392 of 2018 was filed, for reasons which may not detain us, the said application has not been disposed of and, therefore, the interim order passed earlier continues to remain in force. In view of s....... + More
- 2021 (7) TMI 1062 - ORISSA HIGH COURT
Classification of goods - rate of tax - HDPE Bags or HDPE Woven Sacks - exigible to tax @ 4% or 8% respectively or not? - to be classified under Entry-129 of List-C of the OST Rate Chart - HELD THAT:- Entry 136 specifically talks of HDPE woven sacks. Merely because the last portion of Entry No.136 states "and other plastic goods except those specified elsewhere in this notification", it would not exclude HDPE woven bags and HDPE woven sacks from Entry 136 - What is included in Entry No.129 is HDPE bags and as held by this Court in State of Orissa v. M/s Auro Plastics [2015 (9) TMI 1456 - ORISSA HIGH COURT], HDPE bags and HDPE woven sacks are not the same product. With there being no doubt that what was sold by the Petitioner was HDPE woven sacks, which is clearly specified as such in Entry 136, there is no scope to bring it with....... + More
- 2021 (7) TMI 1061 - ANDHRA PRADESH HIGH COURT
Condonation of delay - sufficient cause - Request for Reopening of assessment order for accepting declarations in Form ‘C’ - power of authorities to reopen the proceedings after lapse of four years - sufficient cause for delay present or not - Section 21(4) of the Andhra Pradesh Value Added Tax Act, 2005 - HELD THAT:- The declaration in Form ‘C’ or Form ‘F’ or the certificate in Form ‘E-1’ or Form ‘E-II’ under the AP VAT Act is to be filed within the time frame as envisaged in Rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - A perusal of the said Rule shows that the assessee is required to furnish the declaration in Form ‘C’ or ‘F’ or ‘E-1’ or ‘E-II’ within three months after the end of the period for wh....... + More
- 2021 (7) TMI 1060 - MADRAS HIGH COURT
Maintainability of petition - remedy of appeal was not exhausted - petition entertained only on the ground of delay, valid or not - Revision of Assessment - HELD THAT:- The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarchy and the importance attached to such appellate institutions. The appellate institutions provided under the statute at no circumstances be undermined by the higher Courts. The appellate forums are the final fact finding authorities and more s....... + More
- 2021 (7) TMI 1059 - KARNATAKA HIGH COURT
Seeking grant of anticipatory bail - fraudulent Input Tax Credit - forged invoices - Sections 408, 420 of IPC - HELD THAT:- The offence is alleged to have committed between 01.01.2020 and 10.03.2021, petitioner was named in the FIR, suspecting his role. It is stated that the petitioner is presently working in the office of the Additional Commissioner of Commercial Taxes (Enforcement), South Zone, Bengaluru. He has been arraigned as accused No.6 in the charge sheet. The charge sheet has been filed keeping open the further investigation of the case under Sections 173(8) of Cr.P.C. The petitioner has undertaken to cooperate with the further investigation of the case and abide by other conditions. The involvement of the petitioner in the alleged offence has to be established by the prosecution during the trial - the relief sought by the petit....... + More
- 2021 (7) TMI 1055 - MADRAS HIGH COURT
Arrears of sales tax - actual defaulter - collection of arrears after lapse of 14 years - case of petitioner is that recovery of arrears of sales tax is to be made against the defaulter and not against the petitioner - HELD THAT:- The petitioner's are the bonafide purchasers of the property and cannot be liable to attachment. This Court is of the considered opinion that the arrears of sales tax was due in for year 1992 - 93 under the CST Act, 1956 - The arrears of sales tax is to be collected from the second respondent after a lapse of 14 years and meanwhile the property was sold by the third respondent who was one of the Ex-Director of the second respondent Company and other co-owners also there and they are not directors and not connected with the second respondent. The first respondent has not collected the recovery of sales tax vigilantly from the defaulters. Thus, the actions initiated after lapse of many years cannot be sustained. Petition allowed.
- 2021 (7) TMI 1054 - MADRAS HIGH COURT
Input tax credit - benefit of credit to be extended in respect of the transactions occurred prior to the issue of amendment in the Tamil Nadu Act 5 of 2015 - HELD THAT:- The issue decided in TVL. BHARATH TRADERS VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER, SOUTH AVANI MOOLA STREET CIRCLE, MADURAI [2019 (8) TMI 1699 - MADRAS HIGH COURT] where it was held that Since the substitution in the present case only seeks to set right an anomaly it necessarily has to be effective from the date of inception of the Act itself, retrospectively. Petition allowed.
- 2021 (7) TMI 1050 - MADRAS HIGH COURT
Maintainability of petition - remedy of appeal was not exhausted - petition entertained only on the ground of delay, valid or not - Validity of assessment order - challenge on the ground that the assessment orders are passed against the provisions of the Tamil Nadu Goods and Services Tax Act, 1956 and in violation of decision of the Hon'ble Division Bench of this Court in various judgments - HELD THAT:- The power of judicial review of the High Court under Article 226 of the Constitution of India is to scrutinize the processes through which a decision is taken by the competent authority by following the procedures as contemplated, but not the decision itself. Therefore, the routine entertainment of a Writ Petition by dispensing with appellate remedy is not preferable and such an exercise would cause injury to the institutional hierarch....... + More
- 2021 (7) TMI 1043 - DELHI HIGH COURT
Maintainability of petition - availability of efficacious alternate remedy - bar on appeal/objection against the impugned order - order has been passed ‘giving effect to’ the order of this Court - Seeking refund alongwith interest - HELD THAT:- This Court is of the opinion that the present case does not call for any interference under Article 226 of the Constitution, as an efficacious alternative remedy is available with the petitioner under Section of 74 of DAVT Act. The petitioner has failed to demonstrate any patent illegality like violation of principle of natural justice or of fundamental rights in the impugned order. The Court had merely directed the respondents to decide the claim of the petitioner in accordance with law. Since the Court has not decided the matter on merits, the impugned order cannot be said to be &lsqu....... + More
- 2021 (7) TMI 1038 - KARNATAKA HIGH COURT
Classification of goods - powder quoting material - to be classified under Central Excise Tariff Heading (CTH) 39 or under Entry 51 of 3rd Schedule of the Act? - applicability of Notification dated 03.04.2005 - Section 4(1)(b) of Central Excise Act - HELD THAT:- Section 4(1)(b) of the Act prescribe for liability to tax and rates thereof. Section 4(1)(ii) prescribes that in respect of goods mentioned in 3rd Schedule, the tax shall be levied at the rate of five and half percent. Entry 51 of Schedule III of the Act covers industrial inputs and packing materials as may be notified. The State Government has issued a Notification dated 30.04.2005 notifying the industrial inputs and packing materials. Entry 133 of the aforesaid Notification covers Chapter Heading No.3907, which in turn covers polyacetals, other polyethers and epoxide resins, in ....... + More
- 2021 (7) TMI 995 - KERALA HIGH COURT
Rectification of mistake - error apparent on the face of record or not - escaping of turnover - refund the excess Input tax credit - HELD THAT:- The impugned order at Ext.P4 has considered this aspect and it has been observed by the rectifying authority that the petitioner/dealer has failed to produce the invoices and had admitted that the suppliers failed to upload the invoices and therefore the tax was not remitted to the exchequer and hence the impugned tax credit came to be rejected. Escaped turn over - HELD THAT:- The same point was considered in the rectification order with a finding that the turn over taken for assessment was only in respect of Form No.10 relating to the traders. The turn over of Form No.10B was not taken in the order of assessment and so there is no question of giving credit of payment as per Form No.10B. With the....... + More
- 2021 (7) TMI 994 - KERALA HIGH COURT
Violation of principles of natural justice - impugned order passed without granting any further opportunity of hearing to the petitioner - penalty u/s 67 of the KVAT Act - HELD THAT:- The petitioner was not granted an opportunity of hearing in the matter, the impugned order at Ext.P8 is quashed and set aside and the matter is remitted for fresh consideration to the 1st respondent State Tax Officer. The petitioner to appear before the 1st respondent State Tax Officer at 11.00 A.M on 21.07.2021 along with all necessary records and then to abide by the further directions of the 1st respondent State Tax Officer. He shall co-operate the 1st respondent State Tax Officer in disposal of the matter without seeking any adjournments. The learned counsel for the petitioner prays that till disposal of the issue of the penalty the notice at Ext.P10 be ....... + More
- 2021 (7) TMI 993 - MADRAS HIGH COURT
Validity of assessment order - assesses have not filed option letter for payment of tax under compounding scheme - discrepancies in the turnover - HELD THAT:- This Court is of an opinion that the impugned order stipulates that regarding the difference in the turnover, the dealers have file Form WW and Profit and Trading and loss account for the Month of December 2014 only. At the time of filing Form WW, they have reported that the total sales turnover is ₹ 56,08,055/- in the Trading Account. At that time of inspection, they have not reconcile the above turnover before the Enforcement Officials. Now, they have stated that the correct turnover is ₹ 62,52,658/- only. But the trading account, they have reported the turnover is ₹ 56,08,055/- only. At that time personal hearing also, they have not reconcile how they have shown....... + More
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