2017 (8) TMI 627 - DELHI HIGH COURT
Bathla Teletech Pvt. Ltd. Versus Commissioner of Trade & Taxes
Jurisdiction - assessment - whether notices of default assessment of the tax and interest under Section 32 of the Act dated 15th May, 2017 have been issued by the concerned VATO exercising jurisdiction on the Petitioner? - Held that - Under Section 66, the powers of the Commissioner have been delegated to the Special Commissioner, VATO and to such other person, as the Government thinks necessary. Thus, the notice under Section 32 of the Act can o....... + More
2017 (8) TMI 626 - MADRAS HIGH COURT
Jimmy Ferddon Pochkhanawalla Versus The Commercial Tax Officer, The Deputy Commissioner [Commercial Tax] , The Tahsildar, Official Due Recovery, The District Collector of Mumbai
Recovery of Sales Tax Arrears - whether arrears of sales tax can be demanded from a person who has resigned from the post of Director long before such recovery proceedings were initiated? - section 19-B - Held that - section 19-B will apply only if a company had been wound up and to the directors who hold the said status at the time of winding up of the company - said section cannot be invoked here. - As regards section 18 of the Central Sales Ta....... + More
2017 (8) TMI 625 - MADRAS HIGH COURT
M/s. All India Marathon Sports Versus The Assistant Commercial Tax Officer
Time Limitation - Interpretation of Statute - Sub-sections (3) and (4) of Section 77 and Section 30(2) of the PVAT Act - The petitioner s case is that for the assessment year 2008-2009, if at all, the Assessing Officer seeks to re-open the assessment, it should have been done before 31.03.2014 and likewise, for the assessment year 2009-2010, it will be 31.03.2015 and for the assessment year 2010-11, it will be 31.03.2016. The impugned notices iss....... + More
2017 (8) TMI 576 - GUJARAT HIGH COURT
Irfanbhai Isufbhai Kaachwala Versus State of Gujarat
Anticipatory Bail under Section 438 of the Code of Criminal Procedure, 1973 - offences punishable under Sections 406, 420, 467, 468, 471 of the Indian Penal Code and under sections 85(1)(c), 85(1)(d), 85(1)(f) and 85(1)(g) of the Gujarat Value Added Tax Act, 2003 - Held that - Considering the statement of the applicant that the applicant would me making payment of value added tax as may be due against him in accordance with the relevant provision....... + More
2017 (8) TMI 505 - PUNJAB AND HARYANA HIGH COURT
M/s N.V. Distilleries Ltd. Versus The State of Haryana and others
Penalty - Section 61 (1) (aaa) and C (i) of the Act of 1914 - principles of Natural Justice - request of the representative of the petitioners for an adjournment was rejected - Smuggling - Held that - Section 61 (1) (aaa) and C (i) of the Act of 1914 stipulates that import, export, transport or possession of liquor in contravention of the Act, rules or licence would invite penalty of not less than ₹ 50 and not more than ₹ 500 per bott....... + More
2017 (8) TMI 458 - GUJARAT HIGH COURT
Dhruv Jewels Through Proprietor Shivkumar Bapulal Totla Versus State of Gujarat & 2
Sealing of premises - Held that - by Amending Act 6 of 2006, section 67 was substituted from the original, in which, these powers are completely missing. Thus the legislature while reenacting section 67 consciously omitted the powers of the Commissioner for sealing such premises - There is nothing in this order suggesting that the seal was put temporarily so that the search can be resumed after the brief break. Even otherwise, according to the re....... + More
2017 (8) TMI 457 - MADRAS HIGH COURT
Virgo Polymer (India) Limited Versus The Tamil Nadu Industrial Investments Corporation Limited, Commissioner of Commercial Taxes, Deputy Commercial Tax Officer,
Hire Purchase Agreement - sales tax payable on machineries - Held that - the issue as to whether sales tax is 4 or 8 or as to whether the sale tax component is included in the 60 EMIs, boils down to arithmetics and mere reconciliation of accounts and numbers - The writ petitioner shall furnish a bank guarantee from a reputed bank favouring TIIC (making TIIC the beneficiary) for a sum of ₹ 17,00,000/-, within a fortnight from the date of rec....... + More
2017 (8) TMI 427 - PUNJAB AND HARYANA HIGH COURT
M/s Huawei Telecommunications India Co. Pvt. Ltd. Versus The State of Haryana and another
Principles of Natural Justice - Service of Notice - Form VAT N- 2 - petitioner claim is that the change of address duly communicated to Department - maintainability of petition where alternative remedy available - Held that - The narration of facts noticed clearly shows that certain factual matrix is required to be established for which the first appellate authority would be proper forum instead of invoking writ jurisdiction of this Court under A....... + More
2017 (8) TMI 393 - DELHI HIGH COURT
Visual & Acoustics Corporation LLP Versus Commissioner of Trade & Taxes & Another
Refund claim - Held that - It is directed that in respect of the above mentioned periods, i.e., all the quarters of AYs 2013-14 and 2014-15, the refund amount, together with interest due thereon, shall be directly credited to the account of the Petitioner within two weeks of passing the refund orders - petition allowed........ + More
2017 (8) TMI 392 - DELHI HIGH COURT
Singh Furn Craft Pvt. Ltd. Versus Commissioner of VAT
Condonation of delay of 730 days in filing appeal - Held that - the Court is not satisfied that any reasonable explanation has been offered by the Appellant for the inordinate delay of 730 days in filing this appeal - the Appellant did not have a prima facie case in its favour and, in those circumstances, the AT was requiring it to deposit 20 of the demanded tax and interest and 10 of the penalty - appeal dismissed on the groundsof delay as well ....... + More
2017 (8) TMI 344 - BOMBAY HIGH COURT
M/s. Tata Johnson Controls Automotive Limited, M/s. Tata Auto Plastic Systems Limited, Supreme Industries Ltd. Versus The State of Maharashtra
Valuation - includibility - designing charges - tooling cost - Whether on the facts and circumstances of the case, the Tribunal was justified in law in holding that designing charges and tooling cost reimbursed to the applicant by its customer forms part of sale price as defined u/s.2(29) of the Bombay Sales Tax Act, 1959? - Held that - The payment of designing and tool cost is necessary concomitant of the final sale price of the seating system. ....... + More
2017 (8) TMI 299 - DELHI HIGH COURT
Triumph Motors (A Unit of Khushi Traders Pvt Ltd) Versus Commissioner Of Value Added Tax
Sale of capital goods - car used as a demo car - exemption from tax - Section 6 (3) of the DVAT Act - Held that - It makes no distinction whether the main business of the Assessee is dealing in cars or some other business in order for goods purchased in the Assessee s own name and used for the purposes of the Assessee s business to be treated as capital goods. The Assessee being a dealer selling new cars, it is but natural that the Assessee purch....... + More
2017 (8) TMI 254 - RAJASTHAN HIGH COURT
CTO, Anti Evasion-I, Kota Versus M/s Anand Minerals Pvt Ltd And Vice-Versa
Search/survey - Revenue is of the view that the AO ought to have gathered / further material in support which was gathered by the Income Tax Officers, and merely because of the said communique from the Income Tax Department, the addition could not have been sustained - whether there is any reciprocal arrangement of exchanging such information of the search / survey conducted by the other Tax Departments or other Departments? - Held that - It is d....... + More
2017 (8) TMI 202 - MADRAS HIGH COURT
M/s. Prachidhi Spinners (P) Ltd. Versus The Deputy Commercial Tax Officer
Revision of assessment - change of opinion - burden to prove - Held that - the notice proposing to revise the assessment dated 29.04.2004 is selfish on account of change of opinion as there was a change of the Assessing Officer - the objections given in the instant case is sufficient to discharge the initial burden of proof and if the respondent displaces the documents, then the burden is on the respondent to prove the same. The petitioner cannot....... + More
2017 (8) TMI 201 - MADRAS HIGH COURT
Sabcol Concepts Versus The Commercial Tax Officer (Vellore Rural)
Revision of assessment - Section 55 of the TNGST Act - C Forms - petitioner preferred an appeal before the appellate authority and when the appeal was heard, the petitioner produced two C Form declarations covering the taxable turnover of ₹ 1,64,790/- and requested to direct the assessing officer to accept the same and pass fresh orders allowing concessional rate of tax on the said turnover - whether the respondent could have invoked the po....... + More
2017 (8) TMI 141 - MADRAS HIGH COURT
M/s. Premier Instruments and Controls Ltd. Versus The State of Tamil Nadu, The Union of India, The Commercial Tax Officer (FACT)
Stock transfer of inter-state sale - The specific case of the petitioner is that the goods which are in semi finished condition are stock transferred to their branch factory at Haryana where local purchases are made and the product is made into finished product and sold to the customers in Haryana who are three automobile giants in India - The allegation against the petitioner is that purchase orders are placed by the purchasers in Haryana, the e....... + More
2017 (8) TMI 140 - MADRAS HIGH COURT
M/s. Sunrise Chennai Distributors Private Ltd. Versus The Commercial Tax Officer
Reversal of Input Tax Credit - The petitioner s contention is that inspite of earlier direction issued by the Division Bench to examine as to whether the petitioner was issued with certificate of registration within time and whether the petitioner was prevented from filing online returns or manual returns, as the case may be, has not been examined - natural justice - Held that - the respondent in the impugned order has not gone into the aspect as....... + More
2017 (8) TMI 88 - MADRAS HIGH COURT
Tablets India Ltd. Versus The Commercial Tax Officer, The Tamil Nadu Sales Tax Appellate Tribunal (AB)
Whether the dis-allowance of claim of deduction on sales return cash discount to the customers for the turnover of ₹ 2,60,454/- assessed at 4 is to be sustained or not? - Whether the dis allowance of the claim of concessional rate of tax for the states effected to ESI Corporation for ₹ 4,99,230/- assessed at 10 is to be sustained or not? - Held that - the issues are squarely covered by the decision of the Hon ble Division Bench of thi....... + More
2017 (8) TMI 87 - MADRAS HIGH COURT
Jaimurugan Textiles Ltd. (formerly known as Jayamurugan Cotton mills Ltd.) Versus The Commercial Tax Officer, The Appellate Assistant Commissioner (CT)
Validity of assessment order - The petitioner s contention was that the order passed under Section 55 of the Act merged with the order of assessment - Held that - similar issue decided in the case of P.C.W. Castings Private Ltd. Versus The Assistant Commissioner (CT) , The Appellate Deputy Commissioner (CT) 2016 (12) TMI 314 - MADRAS HIGH COURT , where it was held that as against the order of rectification passed, resulting in the modification of....... + More
2017 (8) TMI 86 - MADRAS HIGH COURT
Narashia Manji Patel Versus The Presiding Officer, Sales Tax Appellate Tribunal, The Additional Deputy Commercial Tax Officer, IAC
Maintainability of appeal - Shortage of stock - Held that - We are, infact, informed by the learned counsel for the petitioner, that neither any reply has been filed nor has any application been filed with Tribunal, to bring the issue articulated before us, which is that, the appeal is not maintainable, to its notice - the instant writ petition is disposed of, with liberty to the petitioner, to approach the Tribunal, either by filing a reply or a....... + More
