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VAT and Sales Tax - High Court - Case Laws
Showing 1 to 20 of 22724 Records
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- 2021 (10) TMI 846 - ALLAHABAD HIGH COURT
Seeking restraint on respondent-State authorities from adopting coercive measures against the property purchased by the petitioner company - preferential rights of secured creditors - charge created over the ‘property-in- dispute’ - plea of alternative remedy - HELD THAT:- Undisputedly, the State Bank of India is a ‘banking company’ defined under the Banking Act. Therefore, it became open to it to raise a plea based on Section 34(2) of the Act. A plain reading of that provision brings out the existence of a non obstante clause created by the legislature. Thus, nothing contained in Section 34(1) of the Act, 1948 shall apply to (i) a charge created in favour of the State Bank of India or (ii) transfer made ‘in favour’ of the State Bank of India. In face of the charge (over the ‘property-in-dispute&r....... + More
- 2021 (10) TMI 845 - MADRAS HIGH COURT
Principles of natural justice - Assessment of escaped turnover - wrong availment of Input Tax Credit - reasonable opportunity to show cause given or not - Section 27 of TNVAT Act - HELD THAT:- Interestingly and intriguingly, the provision under which the impugned order has been made i.e., Section 27 of TNVAT Act talks about 'Best of its Judgment' for making re-assessment. This is all the more good ground to say that reasons even should be given and in the light of proviso to sub-sections(1) and (2) of Section 27 of TNVAT Act, it is imperative that the cause shown by writ petitioner is considered for re- assessment/revision by adopting Best Judgment Methodology. It follows as a sequitur that the reasons would therefore form the soul of a revision/re-assessment order and how the objections were considered should be set out and such ....... + More
- 2021 (10) TMI 809 - GUJARAT HIGH COURT
Recovery of sales tax dues under The Gujarat Value Added Tax Act and Gujarat Sales Tax Act - Attachment of personal property - outstanding dues of the Company - section 135D of the Bombay Land Revenue Code - whether for the purpose of recovery of sales tax dues under The Gujarat Value Added Tax Act and Gujarat Sales Tax Act against Gujarat against a private limited company, the personal property belonging to the Managing Director of such company can be attached? - HELD THAT:- The Co-ordinate Bench while considering the similar issue, relying upon the decision of Division Bench of this Court rendered in Special Civil Application No.243 of 1991 with Special Civil Application No.3103 of 1991 and Special Civil Application No.7578 of 1991 in the case of Mr.Choksi Vs. State of Gujarat, [2012 (3) TMI 392 - GUJARAT HIGH COURT] has allowed the sai....... + More
- 2021 (10) TMI 808 - MADRAS HIGH COURT
Revision/reassessment order - escaped turnover / wrong availment of 'Input Tax Credit' (ITC) - Hans Chap Khaini - exempt from tax or not - Alternate remedy rule - HELD THAT:- The matter turns on facts and Hans Chap Khaini is only a brand and it is not a product. Whether the product would qualify as 'Tobacco' is a matter which turns on facts and in the considered view of this Court, the reasoned impugned order does consider the principles qua earlier orders and the same stand distinguished. Alternate remedy rule - HELD THAT:- In the case on hand, there is no disputation or disagreement that the impugned order is appealable. In other words, statutory appeal qua impugned order is available to the writ petitioner, which will be under Section 51 of TNVAT Act - the law is well settled that it is not an absolute rule and it is a ....... + More
- 2021 (10) TMI 807 - ANDHRA PRADESH HIGH COURT
Refusal to direct stay of collection of remainder of disputed tax - jurisdiction to entertain the stay application pending hearing of appeal before the Tribunal - Section 33 of the Andhra Pradesh Value Added Tax Act, 2005 - HELD THAT:- A plain reading of Section 33(6) of the Act would show that such power would be exercised by the 2nd respondent only when an appeal is preferred against an order or proceedings recorded by the Deputy Commissioner under Section 21 or 32 of the Act and not otherwise - In the present case, a second appeal has been preferred against an order passed by the first appellate authority under Section 31 of the Act and therefore, the 2nd respondent did not have jurisdiction to entertain an application for stay of collection of tax pending such appeal. When a litigant has a right to prefer a second appeal against an or....... + More
- 2021 (10) TMI 806 - GUJARAT HIGH COURT
Quantum of pre-deposit - Seeking admission of Second Appeal and stay against the recovery of dues - Exemption for high seas sale transaction - HELD THAT:- The demand of the pre-deposit is to the tune of 20% of the tax liability for admission of the appeal vide impugned order dated 11.02.2020. As could be noticed from the pleadings for the other assessment year, the petitioner has been able to duly furnish the evidence for high seas sale transactions, which have been accepted also by the different assessment orders. Considering the justifiable grounds and the bona fide nature of the transaction, the First Appellate Authority when has already ordered the reverification of the document, which had not been complied with by the Assessing Authority, the VAT Tribunal could have considered this aspect, which instead has ordered the 20% of the pre....... + More
- 2021 (10) TMI 805 - KERALA HIGH COURT
Rejection of concessional rate of tax applicable to sales made in favour of Lakshadweep Administration - Seeking declaration that Rule 12C(1) of the Rules as invalid - proviso to Section 6(1) of the Act, read with Rule 12C of Kerala Value Added Tax Rules, 2005 - rejection for want of proof of other requirements prescribed in Rule 12C, namely, shipping bill or similar document duly attested by the port authorities - HELD THAT:- The Courts strongly lean against any construction which tends to reduce a statutory requirement to futility. The requirement in legislation or subordinate legislation must be read/construed so as to make it effective, albeit such construction is not possible because of vagueness of language, the language is wholly interactable. The State legislature and the delegatee are having jurisdiction to make law/rules in rega....... + More
- 2021 (10) TMI 804 - ANDHRA PRADESH HIGH COURT
Maintainability of petition - availability of alternative efficacious remedy of appeal - petitioner contends that it filed Xerox copy of Form VAT 250 along with other records but the 1st respondent without considering the same, passed the impugned Assessment order - HELD THAT:- Whether the copy of Form VAT 250 produced by the petitioner is a genuine one or a fake one is a question of fact to be decided taking into consideration other relevant facts. Since the exercise is not possible in writ petition and as the provision for appeal is available to the petitioner and also considering that valuable contention of the petitioner is at stake, we deem it appropriate to direct the petitioner to file appeal before the appellate Deputy Commissioner within specified time and direct the said authority to admit the appeal and pass appropriate order. ....... + More
- 2021 (10) TMI 762 - KARNATAKA HIGH COURT
Levy of entertainment tax - charges collected from students by the petitioner for utilizing facilites of MARENA - transversal beyond the allegations made in the Entertainment Tax Notice, which proposed to levy tax on collections from MARENA treating the same as a 'recreation parlour' - MARENA qualifies as a place of entertainment and the petitioner is a 'proprietor', for the purposes of levying entertainment tax or not - levy of interest and penalty under Sections 9 and 12 of KET Act - HELD THAT:- It is evident that the Tribunal has dismissed the petitioner-University appeals upholding the orders of the First Appellate Authority and the Assessing Authority by holding that the facilities provided at MARENA qualify as 'entertainment' under Section 2(e)(iii) of the KET Act and fall under the definition of 'amuseme....... + More
- 2021 (10) TMI 583 - ALLAHABAD HIGH COURT
Constitutional validity of levy of VAT on Extra Neutral Alcohol (ENA) - post GST regime - Legislative competence of State legislature (of Uttar Pradesh) - imposition or levy of tax on sale of Extra Neutral Alcohol (ENA), after enactment of the 101st Constitution Amendment, with effect from 01.07.2017 - validity of N/N. KA.NI-2-1793 dated 17 December 2019, issued under Section 74 read with Section 4(4) of the Uttar Pradesh Value Added Tax Act, 2008 - HELD THAT:- Insofar as the identity of the commodity is concerned, there is no dispute between the parties. It is Extra Neutral Alcohol (ENA). While the petitioners contend; the same is alcohol of high purity, above 90%, by volume, the State does not dispute the same. In its counter affidavit, the State also makes pleadings to the same effect. Besides the admission made by the State, it is too....... + More
- 2021 (10) TMI 481 - MADRAS HIGH COURT
Input Tax Credit - inter-state trade or commerce - credit reversed or not allowed by the respondent revenue / assessing authority on the ground of applying proviso to Section 19(2) (ii) & (vi) of the TNVAT Act - HELD THAT:- Where the issue has been settled as early as in the year 2017 in M/S. EVEREST INDUSTRIES LIMITED VERSUS THE STATE OF TAMIL NADU, THE DEPUTY COMMISSIONER (CT) (FAC) [2017 (3) TMI 279 - MADRAS HIGH COURT] that proviso in question cannot be made applicable to the category of dealers industries or manufacturers like the petitioners and therefore, they are entitled to get full credit of ITC. Therefore, such a reversal is not possible by applying the said proviso by deducting 3 percent. This Court feels that, all these impugned orders are liable to be interfered with, as that was passed only by making application applying the proviso to Section 19(2) (ii) & (vi) of the TNVAT Act - Petition allowed.
- 2021 (10) TMI 432 - MADRAS HIGH COURT
Validity of assessment order - escaped turnover - wrong availment of input tax credit - final order passed without issuance of SCN, on the basis of the pre-assessment notice - HELD THAT:- On reading of the notice/summon there can be no doubt that it is only a summon to the petitioner to appear for a personal hearing, this should have been proceeded by a proper show cause notice. However, no such show cause notice, admittedly had been given by the respondent, therefore, the present move, by issuing this notice, dated 11.02.2019 for personal hearing followed by the impugned order dated 09.09.2020, cannot be permitted to stay, as it would run contra to the procedure established under Section 27 of the Act and also the order passed by this Court. In that view of the matter, this Court has no hesitation to hold that the impugned order does not....... + More
- 2021 (10) TMI 379 - BOMBAY HIGH COURT
Refund of sales tax - sales exempt under MVAT or not - order refusing refund was never served on the petitioner - no delay in filing the petition - HELD THAT:- The roznama records that as the dealer is not available at the place of business and not responding for the last 2 years, the case is closed for rejection. It is stated that many opportunities were given but the dealer was not available at the place of business and there was no response and hence application was rejected. The roznama dated March 25, 2014 records that the application made by the dealer for the year 2009-2010 is rejected on September 20, 2012 and served on September 26, 2012 by pasting. Hence, assessment/audit is not done in the case. The right to seek the refund having been crystalised on September 30, 2011 and in any case as the order rejecting refund is passed on ....... + More
- 2021 (10) TMI 332 - MADRAS HIGH COURT
Principles of natural justice - objections raised by the petitioner before the Assessing Officer has been considered or not - non-verification of Form WW - HELD THAT:- Though personal hearing for a revisional order under Section 27 of TNVAT Act is not statutorily imperative vide STATE BANK OF INDIA OFFICER'S ASSOCIATION (CC) - SBIOA VERSUS THE ASSISTANT COMMISSIONER (ST) [2019 (9) TMI 698 - MADRAS HIGH COURT], in the case on hand, as Hon'ble single Judge vide earlier order has thought it fit to direct the respondent to give an opportunity of personal hearing before making the revisional order respondent ought to have given a personal hearing to writ petitioner before making the impugned order. On instructions, learned Revenue counsel submits that the records does not demonstrate that the personal hearing was given qua impugned ord....... + More
- 2021 (10) TMI 331 - MADRAS HIGH COURT
Violation of principles of natural justice - Validity of revision orders - notice not served to petitioner - impugned orders have been passed without giving personal hearing - HELD THAT:- It is deemed appropriate to make it clear that the impugned order in the senior WP, which has been made under CST Act is under Section 12 of CST Act read with Section 9(2A) of CST Act, whereas, impugned order in junior WP has been made under Section 12 per se of TNGST Act. To this extent, paragraph 3 of the previous proceedings shall stand corrected. Reverting to the core issue i.e., issue captured in the previous proceedings, learned Revenue counsel, on instructions submits that the first notice dated 11.12.2020 was returned 'unserved' and to the second notice dated 08.03.2021, writ petitioner did respond citing the Covid-19 situation and sought....... + More
- 2021 (10) TMI 322 - TRIPURA HIGH COURT
Violation of principles of natural justice - Rejection of petitioners’ application for rectification of the assessment order - adequate hearing before the Assessing Officer passed in order of assessment or not - HELD THAT:- The petitioner has gone on affidavit stating that no such notice was received by the petitioner after 23.11.2020. Even, otherwise, it is difficult to believe that a company which was duly represented by the legal representative virtually on all previous hearing dates would suddenly abandon the assessment proceedings and incur the risk of substantial ex-parte liability arising against it - in facts of the present case the assessee deserves an opportunity of making further arguments before the Assessing Officer. It is well known through series of judgments of the Supreme Court that where there is clear breach of pr....... + More
- 2021 (10) TMI 319 - ANDHRA PRADESH HIGH COURT
Waiver of arrears of tax - inter-State sales of Bengal Gram, Dalls and Pulses - non-production of ‘C’ Declaration Forms, prescribed under the Central Sales Tax Act, 1956 - HELD THAT:- No doubt, the assessment orders in respect of the relevant Assessment Years have become final. However, in terms of G.O.Ms.No.347 Revenue (CT-II) Department, dated 17.03.2008, G.O.Ms.No.38 Revenue (CT-II) Department, dated 24.01.2013 and the Government Memo Nos.26197/CT-II(1)/2013 dated 10.05.2016 and 27.09.2016, the Government had extended the benefit of waiver of collection of tax to dealers in respect of inter-State sales in Dalls and Pulses above 2%/3% in the event of non-production of ‘C’ Declaration Forms, however, subject to satisfying conditions laid down in Memos dated 10.05.2016 and 27.09.2016 - The petitioner appears to hav....... + More
- 2021 (10) TMI 318 - MADRAS HIGH COURT
Works contract - deemed assessment under Section 22(2) of TNVAT Act - dealer obtained what is known as 'S Certificate' - non-filing of evidence for completion of work executed - request for revision under Section 22(6)(a) of TNVAT Act, but this was declined on the ground that the order was not made under Section 22(4) - HELD THAT:- This Court reminds itself of the most recent judgment of Hon'ble Supreme Court din THE ASSISTANT COMMISSIONER OF STATE TAX AND OTHERS VERSUS M/S COMMERCIAL STEEL LIMITED [2021 (9) TMI 480 - SUPREME COURT] rendered by a Hon'ble three member Bench and penned by Hon'ble Dr Dhananjaya Y Chandrachud. Dealing with alternate remedy in fiscal statute, Hon'ble Supreme Court neatly and nicely culled out the exceptions to the alternate remedy rule qua fiscal statute matters and held that only in ca....... + More
- 2021 (10) TMI 316 - ALLAHABAD HIGH COURT
Maintainability of petition - availability of alternative remedy of appeal - Validity of assessment order - HELD THAT:- Considering the fact that a Coordinate Bench vide in FIS PAYMENT SOLNS. & SERVICES INDIA PVT LTD THRU. AUTH. SIGNATOR VERSUS STATE OF U.P. THRU. ADDL. CHIEF SECY. TAX & REGISTRATION & ORS [2021 (10) TMI 62 - ALLAHABAD HIGH COURT], has dismissed the petitioner's petition bearing No. 20781 (MB) of 2021 against a similar order in similar circumstances relegating the petitioner to the remedy of appeal against the assessment order, we are of the opinion that the petitioner should prefer an appeal against the impugned order of assessment, but at the same time, the Tribunal should decide the Appeal No.02 of 2021, wherein it is said that the delay in filing the same has been condoned, within six weeks from the da....... + More
- 2021 (10) TMI 315 - MADRAS HIGH COURT
Maintainability of petition - availability of alternative remedy - Scope/subject matter of assessment - power to change the character of the transaction and while deciding the appeal - Section 9(2) of the Central Sales Tax Act, 1956 read with Section 22(2) of the Tamil Nadu Value Added Tax Act, 2006 - HELD THAT:- The issue involved in this appeal is squarely covered by the judgment in M/S. SAINT GOBAIN GLASS INDIA LTD. (NOW KNOWN AS SAINT GOBAIN INDIA PRIVATE LTD.) VERSUS THE APPELLATE JOINT COMMISSIONER (CT) , CHENNAI, THE DEPUTY COMMISSIONER (CT) -IV, LARGE TAXPAYERS UNIT [2021 (9) TMI 1181 - MADRAS HIGH COURT]. The legal issue which was decided in the said appeal was whether, the First Appellate Authority has power to change the character of the transaction and while deciding the appeal in terms of Section 52 of the TNVAT Act, he has p....... + More
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