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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 22414 Records
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- 2021 (5) TMI 329 - MADRAS HIGH COURT
Refund of ITC - Export Sales - case of Revenue is that the petitioner should have applied for refund under Section 18(3) of the TNVAT Act, within 180 days by filing Form W under Rule 11(2), since the ITC represents ITC towards exports - HELD THAT:- In the present case, a revision is provided under Section 54 of the TNVAT Act - Admittedly, the petitioner approached this Court without exhausting the revisional remedy contemplated under the Act. The Principles of Law expects that an aggrieved person has to exhaust the statutory remedies available and the writ petition is to be filed only after exhausting the remedies contemplated. Moreover, there are certain disputed facts and circumstances raised. The High Court cannot conduct the roving enquiry with reference to the disputed facts and circumstances, which is to be done based on the documen....... + More
- 2021 (5) TMI 328 - MADRAS HIGH COURT
Violation of principles of Natural Justice - opportunity of hearing not granted - works contract - HELD THAT:- In the present case there has been no personal hearing afforded to the petitioner, which is violation of principles of natural justice and also the statutory mandate under Section 27 of the Act to afford an effective hearing prior to finalisation of assessment. The petitioner has sought some time to respond. Thereafter, notice dated 25.02.2021 was issued, to which a written reply was filed enclosing documentary evidence. It was incumbent upon the Assessing Authority to hear the petitioner thereafter which has not been done - Since no personal hearing has, admittedly, been afforded, the impugned order is set aside. The petitioner will appear before the Assessing Authority on Thursday, the 6th of May, 2021 at 10.30 a.m. along with all/any materials in support of its contention, without expecting any further notice in this regard. Appeal allowed by way of remand.
- 2021 (5) TMI 325 - MADRAS HIGH COURT
Validity of assessment order - recovery action - non-compliance of the condition stipulated while granting interim order - HELD THAT:- This Court had made it clear that if the petitioners failed to pay 25% of the demand amount, interim stay shall stand automatically vacated and petition shall stand automatically dismissed - Therefore, the consequence of non-compliance of the condition stipulated while granting interim order will be only on the interim application. It will not cast any cloud for availing relief that may be finally claimed by the writ petitioners. I will not non-suit the petitioners on the ground of non-fulfilment of the condition imposed while granting interim relief. Going into the merits of the matter, it is seen that there are two assessment years involved. The petitioners had challenged only the assessment order dated ....... + More
- 2021 (5) TMI 284 - MADRAS HIGH COURT
Concessional rate of tax - “C” Form could not be obtained due to default on the part of the other State dealers - validity of reversal of input tax credit when there was no input tax credit - HELD THAT:- There can be no dispute that the issue on hand is squarely covered by 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. The respondents erred in effecting reversal of input tax credit - Petition allowed - decided in favor of petitioner.
- 2021 (5) TMI 257 - MADRAS HIGH COURT
Violation of principles of natural justice - reasonable opportunity given to the petitioner to explain his case or not - HELD THAT:- Section 27 of the Tamil Nadu Value Added Tax Act, 2006, provides for reasonable opportunity, which includes the personal hearing. However, the petitioner has not been given personal hearing and therefore, considering the facts and circumstances of the case, this Court is of the considered view that the impugned order is liable to be set aside and the matter needs consideration afresh. The matter is remanded back to the second respondent for fresh consideration after giving reasonable opportunity including the personal hearing as contemplated under Section 27 of the Tamil Nadu Value Added Tax Act, 2006 and to pass appropriate orders on merits and in accordance with law - Petition allowed by way of remand.
- 2021 (5) TMI 165 - MADRAS HIGH COURT
Validity of Entry tax - non-payment/adjustment of the entry tax for the assessment years 2000-2001 to 2004-2005 - grievance of the petitioner is that though personal hearing notices were dated 01.03.2021, it were served on the petitioner only on 11.03.2021 and thereafter, few days only left for him to attend the personal hearing - Principles of natural justice - HELD THAT:- It is unfortunate that this matter has been prolonged from the year 2001 onwards and various writ petitions have been filed before this Court and from the year 2001, the petitioner had been litigating the notices and assessment orders and therefore, there was enough time for him to be ready with the case - the petitioner has filed the writ petitions on the 20th day of April, 2021, which is two days before the date of personal hearing and had missed the opportunity of p....... + More
- 2021 (5) TMI 161 - MADRAS HIGH COURT
Validity of assessment order - violation of principles of natural justice - the Assessing Authority has, admittedly, afforded sufficient opportunity to the petitioner, however, the petitioner appears to have sought an adjournment on multiple occasions - HELD THAT:- The sequence of events would establish that this is a matter where, in the interests of substantial justice, the petitioner should be granted one more opportunity to substantiate its case before the Assessing Authority and Mr.Jayaprathap also does not object to this suggestion by the Court. Learned counsel for the petitioner would submit that all materials necessary to substantiate the petitioner's case before the Assessing Authority are available and have, in fact, been filed along with the rectification applications itself. The impugned orders are set aside, solely for th....... + More
- 2021 (5) TMI 126 - MADRAS HIGH COURT
Validity of assessment order - application for interim protection - HELD THAT:- The basis for decision in an application for interim protection would be the trifecta of whether there is a prima facie case, financial stringency and balance of convenience for grant of orders. The applications for stay filed by the petitioner are detailed and seeks to make out a case on the aspect of prima facie case as well as on balance of convenience citing the automatic charge created by virtue of Section 42 of the Act. As far as financial stringency is concerned, there is no quarrel on the position that the petitioner has sufficient resources to meet the liability, if and when such liability becomes confirmed and demand is raised. The first appellate authority proceeds to pass a rather mechanical order calling upon the petitioner to remit a further 25% ....... + More
- 2021 (5) TMI 54 - BOMBAY HIGH COURT
Validity of assessment order - orders of the assessment were passed or signed by respondent No.3 on 20.03.2020 as asserted by respondent No.3 or on any date prior to 31.03.2020? - order of assessment is required to be communicated or kept on the file? - HELD THAT:- From a careful analysis of the procedure laid down for manual issuance of assessment orders as contained in clause (III) of the internal circular No.4A of 2020 dated 20.03.2020, we find that particular format is laid down for passing of assessment orders manually. Those must be sealed, dated, stamped and signed before delivering to the assessee, but the stamps and seals should not be carried home. The assessment orders and the demand notices can be stamped on the day the assessing officer attends office. Service of assessment orders and demand notices must be in accordance with....... + More
- 2021 (5) TMI 44 - TRIPURA HIGH COURT
Failure to furnish audited accounts for the years 2010-11, 2011- 12 & 2012-13 by the end of the month after expiry of the period of six months, despite notice - Section 53(3) of Tripura VAT Act - Penalty - HELD THAT:- The contention of the petitioner that having filed such audit report for the year 2018-19, cannot raise the lack of prescription for the period in question, cannot be accepted for multiple reasons. Firstly, in the present group of petitions, we are concerned with the period of the years 2010-11, 2011-12, 2012-13. If the petitioner has filed audit report as prescribed under the Chartered Accountants Act for the year 2018-19, it is not estopped from taking a defence in these petitions of the State Legislature not having prescribed the format under the Rules. Further, this is only an oral contention made by the counsel for ....... + More
- 2021 (5) TMI 40 - TRIPURA HIGH COURT
Direction to the respondents for issuing C-Forms - inter-state sale - CST Act - amendment of the registration after the death of the sole proprietor of the concern not applied - HELD THAT:- In the present case, it is found that though the petitioner never applied for amendment of the registration after the death of the sole proprietor of the concern, the information in this respect was available with the department and in any case, even after the death of the proprietor the business was continued by the wife of the deceased with the help of the elder daughter who were to inherit the business in succession. A valid registration is necessary for a dealer to claim concessional rate of tax on inter-Sate sale of goods under Section 8 of CST Act. The demand of the petitioner, therefore, for the authorities to issue C-Form without amending the r....... + More
- 2021 (5) TMI 36 - MADRAS HIGH COURT
Levy of tax - manufacturing and sale of non-branded products - confectionery items - to be taxable @ 12% tax under residuary Entry No.40 of Part D of the first schedule of the TNGST Act - HELD THAT:- The issue regarding the manufacturing and sale of non-branded products, which all are not registered under the Trade and Merchandise Marks Act, 1958, then 12% tax cannot be imposed. The said issue has already been decided by this Court in V.R.S. CONFECTIONERY VERSUS THE COMMISSIONER OF COMMERCIAL TAXES, THE COMMERCIAL TAX OFFICER [2017 (11) TMI 1315 - MADRAS HIGH COURT] where it was held that confectionery items have been specifically mentioned in entry item-4 (iii) of Part-B of first schedule of the TNGST Act taxable at 4%. In view of the fact that the writ petitions on hand are similar to the same, which was already decided by this Court, t....... + More
- 2021 (5) TMI 34 - TRIPURA HIGH COURT
Levy of VAT - transfer of right to use the machinery and equipments - Award of contract by ONGC under a work order - deduction of TDS on such transaction - HELD THAT:- It is an undisputed position that identical situation had come up before this Court and by a judgment in case of QUIPPO OIL AND GAS INFRASTRUCTURE LIMITED VERSUS THE STATE OF TRIPURA AND OTHERS [2014 (11) TMI 1070 - TRIPURA HIGH COURT] the Court had held that the transaction in question is not exigible to Value Added Tax. This was on the premise that according to the Court the contract comprised mainly of hiring of services and a very small element of transfer of right to use goods was involved. It was held that the intention of the parties was to treat the contract as a contract for hiring of services and it was not permissible to divide the contract into two separate part....... + More
- 2021 (5) TMI 33 - MADRAS HIGH COURT
Concessional benefit of rate of tax - restriction on use of 'C' Forms for the inter-state purchases - applicability of circular dated 05.09.2019 - HELD THAT:- 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 and they are further directed to permit online downloading of such declaration in ....... + More
- 2021 (5) TMI 32 - MADRAS HIGH COURT
Validity of assessment order - contention of the petitioner is that there is a violation of the principles of natural justice in view of the infraction of what has been laid down in Rule 14(5) of the Tamil Nadu Value Added Tax Rules, 2007 - HELD THAT:- The contention of the petitioner's counsel is sustained. Therefore, the order impugned in this writ petition is quashed and the matter is remitted to the appellate authority. A copy of the written statement filed by the departmental representative will be served on the appellant/petitioner herein and thereafter, the appellate authority shall pass orders afresh in accordance with law. When the matter was taken up today, the learned Special Government Pleader produced a copy of the letter dated 24.03.2021 addressed by the Principal Secretary to Government, Commercial Taxes and Registratio....... + More
- 2021 (4) TMI 1217 - MADRAS HIGH COURT
Classification of goods - rate of tax - plywood when it is sold locally to Railways within the State and if sold to Railways under CST on interstate sales - eligibility for concessional rate of sales tax - HELD THAT:- The facts regarding supply of plywoods to the Indian Railways are not disputed by the respondents. The petitioner produced evidence and established that they are the supplier of plywoods to the Indian Railways. Therefore, they are entitled for the concessional rate of Sales Tax as contemplated under Entry 112 of Part-B of the First Schedule, which reads as “Railway wagons, engines, coaches and parts thereof”. The Explanation to Section 8 of the Act, contemplates that “for the purpose of this sub-section, a dealer shall be deemed to be a dealer liable to pay tax under the Sales Tax Law of the appropriate Sta....... + More
- 2021 (4) TMI 1215 - ORISSA HIGH COURT
Levy of Sales Tax - works contract or not - conversion of corrugated box - addition made only on estimation without having any rational nexus with materials on record - HELD THAT:- A careful perusal of the agreement between the Petitioner and IDL would show that what was entrusted by IDL to the Petitioner was in sum and substance, a job work. The quality of paper and the material to be supplied for making of the corrugated boxes was pre-determined. M/s. IDL also determined the dimensions of the boxes. The minutes of the meeting make it clear that after conversion of the material into corrugated boxes, they had to be sent back to M/s. IDL. What was paid for the job work was the conversion rate of ₹ 5.25 per box. Freight was borne separately by M/s. IDL. At no point in time was there any transfer of property in the boxes to the Petiti....... + More
- 2021 (4) TMI 1174 - GUJARAT HIGH COURT
Attachment of Bank Account of petitioner - recovery of the demand raised for the year 2008-2009 - pendency of the second appeal - stay application not decided - HELD THAT:- What is noticed in the instant case is that from October 2020, the petitioner is already before the second appellate authority and without deciding his application for the stay, which was filed in October,2020, the second appellate authority on 19.01.2021 has chosen to invoke its powers under section 44 to attach the bank account. Attaching of the bank account would naturally result into serious consequences which many a times would be not possible to be counted or contemplated. There could not have been any order without availing the opportunity in wake of pendency of Appeal and pending adjudication of an application of stay. While relegating the parties to the respon....... + More
- 2021 (4) TMI 1170 - MADRAS HIGH COURT
Adjustment of input tax credit against tax liability - Rule 10(10(b) of the Tamil Nadu Value Added Tax Rules, 2007 - Disallowance of adjustment of the input tax credit amounting to ₹ 23,31,952/- from the petitioner’s online monthly return of February 2014 towards the arrears of the tax liability for the Assessment Year 2011-12. Adjustment of input tax credit against tax liability - HELD THAT:- Credit will be allowed to be adjusted against tax liability under Central Sales Tax Act , 1956 only if a dealer produced Form C prescribed in the Central Sales Tax (Registration and Turnover) Rules, 1957 - only if credit is available as per Rule 10(9)(a) of the Tamil Nadu Value Added Tax Rules, 2007 read with Section 9(5) of the Tamil Nadu Value Added Tax Act, 2006 as in force w.e.f. 01.01.2001, it can be adjusted / utilized for discharg....... + More
- 2021 (4) TMI 1132 - MADRAS HIGH COURT
Validity of assessment order - random selection for detailed scrutiny under Section 22(3) of the Act coupled with an inspection conducted by the Enforcement Wing Officials - inter-State sales being treated as local sales for the reason that in the C Form Declaration produced by the appellant and issued by the purchasing dealer, the seal of the check post was not available - reversal of the input tax credit under Section 19(5)(c) of the Act to the tune of ₹ 54,09,521/- on the ground that though the check post seal was available to prove the movement of goods, no Form C Declaration was produced by the appellant - difference noticed on stock reconciliation during inspection. Stock difference - HELD THAT:- Liberty granted to the appellant to file an appeal on the said issue before the Appellate Deputy Commissioner (CT) (North), Chennai-....... + More
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