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VAT and Sales Tax - High Court - Case Laws
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- 2020 (11) TMI 684 - MADRAS HIGH COURT
Direction to prevent the official Respondents herein from lowering their seniority - Respondent was directly recruited as a Group-II Officer in the post of Assistant Commercial Tax Officer (ACTO)[now re-designated as Deputy Commercial Tax Officer(DCTO)], which is the entry level post in the Subordinate Services of the Commercial Taxes Department, and were in the post of Joint Commissioners/Deputy Commissioners when the writ petitions were filed - HELD THAT:- Division Bench set out the four principles that were adopted by the Division Bench of this Court in W.P. 12786 of 1975 and affirmed by the Hon'ble Supreme Court in paragraph 4 thereof. In addition, in paragraph 5, the Division Bench of this Court referred to and extracted an earlier order based on the statement of the learned Advocate General. The said extract refers to the statem....... + More
- 2020 (11) TMI 662 - DELHI HIGH COURT
Validity of impugned notice of default assessment of tax and interest and the impugned notice of default assessment of penalty - Section 137 of the Delhi Land Reform Act, 1954 - assessment years 2012-13, 2014-15, 2015-16 and 2016-17 - DVAT Act - HELD THAT:- Since the demands and penalties are the basis on which the impugned writ of demand dated 29th September, 2020 has been issued, this Court is of the view that petitioner must challenge the demands and penalties in accordance with the statutory mechanism. At this stage, Mr. Rajesh Mahna, learned counsel for the petitioner states that petitioner shall withdraw the present writ petition and challenge the demands and penalties in accordance with the DVAT Act. The statement made by Mr. Rajesh Mahna is accepted by this Court and the petitioner is held bound by the same. To facilitate the filing of the said proceedings, the writ of demand dated 29th September, 2020 is stayed for a period of six weeks.
- 2020 (11) TMI 661 - MADRAS HIGH COURT
Violation of principles of natural justice - Validity of assessment order - purchase omission committed by the petitioner - sales suppression - mismatch between the sales and purchases - TNVAT Act - HELD THAT:- Even though the petitioner has raised all the aforementioned contentions in the reply dated 07.03.2018 to the pre revision notice, dated 07.02.2018, the respondent under the impugned assessment order has not considered the same, but has passed the assessment order only based on the alleged sworn statements signed by the petitioner at the time of inspection by their Enforcement Wing Officials at the place of business of the petitioner. As seen from the impugned assessment order, no personal hearing was afforded to the petitioner before passing of the impugned assessment order. This Court is of the considered view that principles of ....... + More
- 2020 (11) TMI 660 - MADRAS HIGH COURT
Validity of pre-assessment notices - alleged mismatch between the details contained in the annexures to the petitioners' returns - HELD THAT:- These Writ Petitions are pre-mature. It is true that the Officer has called upon the petitioner/assessee to appear and submit such details as may be available with it to substantiate the alleged mismatch between the details contained in the annexures to the petitioners' returns vis-a-vis the details contained in the annexures to the returns filed by the supplying/purchasing party dealers. This Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] has held that cases of mismatch should be addressed in a scientific manner and has also directed the setting up of a central mechanism to facilitate sharing of data inter se as....... + More
- 2020 (11) TMI 578 - TELANGANA HIGH COURT
Validity of assessment order - petitioner contends that it had paid VAT on Mess charges received towards supply of food to students and staff in the school premises of the said society in terms of the Act and also paid service tax on rent received towards Infra Lease rented by it in terms of the Finance Act, 1994 - HELD THAT:- The 1st respondent, being a quasi-judicial authority, is bound to assign reasons in support of its decision, and cannot simply reject the objections of petitioner to the levy proposed by him on these two items by merely saying that the explanation of petitioner is not ‘satisfactory’ - The 1st respondent is obligated to supply reasons for his conclusion and failure to do so amounts to violation of principles of natural justice. The impugned Assessment Order No.65175 dt.01.10.2020 passed by the 1st respond....... + More
- 2020 (11) TMI 577 - MADRAS HIGH COURT
Principles of natural justice - Validity of Assessment Order - no personal hearing afforded to the petitioner prior to completion of assessment - HELD THAT:- The petitioner has not been afforded an opportunity of personal hearing prior to completion of assessment, the impugned order of assessment is set aside. The petitioner will appear before the respondent officer on Thursday, the 26th of November, 2020 at 10.30 a.m. without awaiting any further notice along with yet another copy of the documents relied upon by it in regard to its claim of ITC. Any material in relation to third party details obtained from the Departmental website and proposed to be relied upon by the authority shall be made available to the petitioner prior to completion of assessment. After consideration of the same and after hearing the petitioner in person, an order of assessment shall be passed de novo within a period of six (6) weeks thereafter. Petition disposed off.
- 2020 (11) TMI 576 - MADRAS HIGH COURT
Reversal of ITC - the assessment are sought to be re-opened and the ITC availed by the dealers are directed to be reversed, when a mismatch occurs - Demand of Differential amount alongwith interest and penalty - HELD THAT:- A batch of Writ Petitions filed by similarly placed persons on this aspect of the matter came up for consideration before this Court in M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT] where it was held that this Court is fully convinced that the procedure adopted by the respondent, Assessing Officers in all these cases are half baked attempts, which have not yielded results and these cases are before this Court or before the Appellate Authorities and all that the Assessing Officers can record is that they have issued show cause notices or passed order....... + More
- 2020 (11) TMI 553 - KARNATAKA HIGH COURT
Principles of Natural Justice - sufficient opportunity to show cause against the re-assessment not provided - levy of tax on interstate stock transfer and sales made locally in other States, which cannot be subjected to levy of tax in the State of Karnataka - levy of tax on subsidy received by the petitioner from the Central Government - Nutrients Based Subsidy Scheme (NBS Scheme) - HELD THAT:- The essential premise for the petitioner’s case, apart from the question whether there could be levy of tax on subsidy granted to the petitioner based on the aforesaid two schemes, is whether there could be a levy on interstate stock transfer and sales made locally in other States. This question incontrovertibly has not been examined and it would be imperative for the authorities to consider the same as it relates to the very jurisdiction to ....... + More
- 2020 (11) TMI 525 - KERALA HIGH COURT
Settlement of arrears outstanding - KGST Act - applicability of amnesty scheme - petitioner contends that the amnesty scheme is separately applicable to the various statutes mentioned therein and the petitioner cannot be compelled to opt for the amnesty under enactments other than the one he has chosen for settlement under the scheme - HELD THAT:- The statutory provision which deals with the amnesty scheme makes it applicable to outstanding dues under various statutes such as the Kerala Value Added Tax Act, Central Sales Tax Act, Tax on luxuries Act, Kerala Surcharges Act, Kerala Agricultural Income Tax Act and the Kerala General Sales Tax Act. A perusal of the scheme, as also the circular relied on by the respondent, would also indicate that arrears under the various enactments are separately dealt with. For instance, in the case of dues....... + More
- 2020 (11) TMI 510 - DELHI HIGH COURT
Refund of amount deposited as pre-deposit - Proceedings under Delhi Sales Tax Act, 1975 - HELD THAT:- This petitioner preferred the refund application which is at Annexure P-5 to the memo of this writ petition. Thereafter, representations was also made before the Commissioner of State, GST, for refund (Annexure P-6). These refund applications have not been scrutinized and decided by the respondent, and therefore it is submitted by learned counsel for the petitioner that suitable directions be given to concerned respondent-authority to decide the refund application in accordance with law, rules and regulations within a time bound schedule, and make the required payment along with statutory interest. Respondent no. 2 is directed to decide the application for refund of the amount along with statutory interest, which is at Annexure P-5 to the memo of this writ petition, in accordance with law - petition disposed off.
- 2020 (11) TMI 509 - DELHI HIGH COURT
Refund of Input Tax Credit - amount to be carried forward by way of TRAN-1 Return - HELD THAT:- This petitioner has preferred the writ petition for directions to the respondent to pay ₹ 3,14,284/- for the input tax credit alongwith interest under Section 38 of Delhi Value Added Tax Act, 2004. There is also alternative prayer for allowing the aforesaid amount i.e. ₹ 3,14,284/- to be carried forward by way of TRAN-1 Return. The concerned respondents-authorities are directed to decide the application of this petitioner for refund of input tax credit for ₹ 3,14,284/- in accordance with law, rules, regulations and government policies applicable to the facts of the case. The respondent authorities will also keep in mind the decision rendered in W.P, if applicable, and will also keep in mind the alternative prayers in this writ petition. Petition disposed off.
- 2020 (11) TMI 394 - MADRAS HIGH COURT
Permission for withdrawal of petition - alternative remedy of appeal - TNVAT Act - HELD THAT:- When it is pointed out that the Petitioner has got an effective alternative remedy to prefer appeal against that order under Section 51 of TNVAT Act, within a period of 30 days from the date of its receipt before the jurisdictional Appellate Authority as mentioned in the note in the impugned order itself, Learned Counsel for the Petitioner seeks permission of this Court to withdraw the Writ Petition with liberty to resort to the aforesaid procedure. He has sent a confirmatory e-mail dated 06.10.2020 to that effect, which is placed on record. The Writ Petition is dismissed as withdrawn granting such liberty.
- 2020 (11) TMI 393 - MADRAS HIGH COURT
Rectification of mistake - error apparent on the face of record - application was dismissed on the short ground that the petitioner ought to have filed an appeal as permitted by this Court in the earlier round of litigation, and the application filed under Section 84, according to the Assessing Officer, was not maintainable - Whether the filing of Section 84 application by the petitioner despite being permitted to file an appeal in the earlier round of litigation is correct and permissible? - Principles of Natural Justice. Whether the filing of Section 84 application by the petitioner despite being permitted to file an appeal in the earlier round of litigation is correct and permissible? - HELD THAT:- There is no serious contest to the position that once a challenge under Article 226 of the Constitution of India is rejected and the petiti....... + More
- 2020 (11) TMI 348 - KERALA HIGH COURT
Time Limitation for issuing notices and assessment order - Amendment of Section 42 brought vide notification dated 13.11.2016 having a retrospective effect - whether period of limitation as provided in Section 25 or rule 58 will be applicable and would give cause to the State to issue notice by commencing the proceedings or otherwise? - HELD THAT:- The time limit prescribed vide amendment was, from five years, extended to six years as per the amendment brought in 2017 in v the judgment in Baiju A.A & Others v. State Tax Officer [2019 (12) TMI 469 - KERALA HIGH COURT]. In view of the judgment, the amendment, extendimg period of limitation has been held to be prospective in nature and Assessment proceedings ,initiated after expiry of 5 years, were held to be beyond limitation. The question which is to be seen by this Court is that the a....... + More
- 2020 (11) TMI 281 - KERALA HIGH COURT
Reopening of assessment - Assessment for escaped turnover - time limitation - Section 25(1) read with Section 42(3) of the KVAT Act - assessment year 2013-2014 - HELD THAT:- Under the provisions of Section 25(1), as amended by Kerala Finance Act, 2017, and before repeal of KVAT Act on 22.06.2017, six year period of limitation for reopening assessments cannot be relied upon to issue preassessment notices in cases, where by 31.03.2017, five year period for re-opening assessments under the unamended provisions of Section 25(1) had already expired - In the case of BAIJU A.A. AND OTHERS VERSUS STATE TAX OFFICER, STATE OF KERALA AND OTHERS [2019 (12) TMI 469 - KERALA HIGH COURT], this Court declared that the amendments to Section 25 of the KVAT Act, through the Kerala Finance Act, 2018 are illegal and unconstitutional inasmuch as they were beyo....... + More
- 2020 (11) TMI 280 - KARNATAKA HIGH COURT
Levy of Penalty - Section 10 (b) of CST Act - “class of goods” being exempted from payment of tax, when such goods are permitted to be purchased as per the list annexed to the Certificate of Registration - the learned Government Advocate submits that the authorities under the Act be granted liberty to verify the issue as to whether the goods purchased by the respondent are included in the Registration Certificates of the respondent. HELD THAT:- Application disposed off.
- 2020 (11) TMI 279 - MADRAS HIGH COURT
Time Limitation - discrepancies and defects in the books of accounts - Validity of assessment order - TNVAT Act. Time Limitation - case of petitioners is that orders of deemed assessment under Section 22(2) of the Act have been passed and as such, the impugned orders are barred by limitation insofar as they have been passed beyond the time limit stipulated under Section 27 of the Act - HELD THAT:- The proceedings initiating an assessment should commence prior to the date of expiry of limitation. In the present case, notices initiating proceedings for revision of assessments have admittedly been issued on 17.02.2017 in all cases, before the expiry of the period of limitation. This argument is thus rejected. Defects in the books of accounts - the argument of Mr.Shaffiq is to the effect that all material particulars as required by Rule 10(6)....... + More
- 2020 (11) TMI 191 - PUNJAB & HARYANA HIGH COURT
Maintainability of appeal - waiver of pre-deposit - appeal was dismissed by the Deputy Excise and Taxation Commissioner (Admin), Ludhiana Division, Ludhiana on the ground that the petitioner was directed to deposit 10% of the total demand instead of 25% under Section 62(5) of the PVAT Act by 21.03.2017 - HELD THAT:- It was observed that the petitioner was having remedy under Article 226 of the Constitution of India for seeking any relaxation or waiving off the amount for hearing of the appeal. No doubt, any specific ground has not been taken for showing the financial hardship but it has been mentioned in second prayer that due to financial loss in business, the petitioner could not deposit the amount of 25% as pre-deposit. During the course of arguments, it has been submitted by learned counsel for the petitioner that the petitioner would....... + More
- 2020 (11) TMI 190 - DELHI HIGH COURT
Rejection of rectification of Form F - direction to the respondents to issue Form ‘F’ for period May 2017 to March 2018 - HELD THAT:- This Court is of the view that no useful purpose would be served by keeping the petition pending. Consequently, this Court directs the respondent no.2 to allow the amendment sought for by the petitioner in its return of Assessment Year 2017-18. However, this direction shall remain suspended till the Civil Appeals pending before the Supreme Court, taken note of hereinabove, are decided and this direction shall abide by the decision that the Supreme Court renders. Petition disposed off.
- 2020 (11) TMI 155 - MADRAS HIGH COURT
Levy of Interest on belated payment of tax - belated filing of returns - Section 24(3) of the TNGST Act read with Section 9(2-A) of the Central Sales Tax Act, 1956 - HELD THAT:- As per Section 24(3- A) of TNGST Act, a dealer who files the prescribed return, after the expiry of the prescribed period, but within 10 days from the expiry thereof is required to pay interest at 2% of the tax payable for every month or part thereof. It is abundantly clear that the liability to pay interest under Section 24(3-A) is triggered if the return is not filed on the prescribed date - However, this provision applies only if the return is filed belatedly but within 10 days from the expiry of the prescribed period. The prescribed period in these cases is the 12th of the succeeding calendar month and the learned Additional Government Pleader does not dispute....... + More