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VAT and Sales Tax - High Court - Case Laws

Showing 21 to 40 of 19418 Records

  • 2018 (2) TMI 1167 - MADRAS HIGH COURT

    Cancellation of registration - TNVAT Act - non-existent dealer - Held that - the cancellation of the registration appears to be solely based upon report of the Deputy Commercial Tax Officer, which in fact is a report submitted by another officer of the Department. In any event, before cancellation of the registration, procedure required to be complied with under sub-sections (14) and (15) of Section 39 of the Act has to be mandatorily complied wi....... + More

  • 2018 (2) TMI 1166 - MADRAS HIGH COURT

    Principles of Natural Justice - revision of assessment under Section 22(4) of the Act - Held that - considering the conduct of the petitioner in dragging the matter without offering proper explanation, it is held that the instant case is not a case where there is violation of principles of natural justice or violation of provisions under Section 22(4) of the Act, but it is the case where the petitioner filed to avail the opportunity granted to th....... + More

  • 2018 (2) TMI 1165 - MADRAS HIGH COURT

    Reversal of input tax credit - TNVAT Act - CST Act - petitioner s case is that without even issuing show cause notice where a proposal has been made to reverse the input tax credit availed apart from demanding 50 penalty - Held that - The petitioner was given 15 days time to produce those records. This notice dated 13.09.2013 was issued after the writ petition was filed and an order of stay was granted on 16.08.2013. Therefore, the petitioner app....... + More

  • 2018 (2) TMI 991 - MADRAS HIGH COURT

    Principles of Natural Justice - TNVAT Act - CST Act - reversal of input tax credit - impugned orders have been challenged on the ground that the petitioner was not afforded adequate opportunity to submit their objections and that no opportunity of personal hearing was granted - Held that - Considering the fact situation, which has led to the impugned assessment orders and also the fact such a consequence is on account of the petitioner not being ....... + More

  • 2018 (2) TMI 990 - MADRAS HIGH COURT

    Reversal of input tax credit - TNVAT Act - Form C - principles of Natural Justice - Held that - there is violation of natural justice and writ Court has not committed any error - Writ Court has set aside the orders impugned therein, on the grounds that there was no proposal for input tax credit. If law permits initiation of fresh action, no liberty need be given - petition dismissed........ + More

  • 2018 (2) TMI 989 - MADRAS HIGH COURT

    Release of attached property - whether the Bank has priority over the dues of the Sales Tax Department? - Held that - the issue is no longer res integra and has been decided by a Full Bench of this Court in the case of The Assistant Commissioner (CT) vs. the Indian Overseas Bank and another 2016 (12) TMI 373 - MADRAS HIGH COURT in which the Court held that financial institution, which is a secured creditor would have Priority of Charge over the m....... + More

  • 2018 (2) TMI 988 - MADRAS HIGH COURT

    Principles of Natural Justice - the respondent did not appreciate the scope of documents produced by the petitioner, though they have admitted that the petitioner has produced 62 invoice copies - Held that - this Court is of the view that the assessment should be redone by considering all the documents and by directing the petitioner to produce all the documents, since the endeavor of the respondent should be to ensure that, correct rate of tax i....... + More

  • 2018 (2) TMI 987 - MADRAS HIGH COURT

    Validity of assessment order - TNVAT Act - it was alleged that substantial part of the mistake lies with the dealers, as they did not respond to the revision notices respectively dated 01.4.2016 and 06.4.2016 - Held that - On a perusal of the income and expenditure accounts filed by the petitioners under the Income Tax Act, 1961 for the relevant assessment years, it is seen that substantial portion of the work has been done by the petitioners for....... + More

  • 2018 (2) TMI 886 - KERALA HIGH COURT

    Revision of assessment - challenge to revision on the ground that the same was passed after the expiry of the time limit prescribed for the said purpose in terms of clause (c) of sub-section (2) of Section 56 of the Act - Held that - Going by the plain meaning of the words used in the provision, the word year therein can never be the assessment year. Further, if the word year contained in the provision is reckoned as the assessment year, then the....... + More

  • 2018 (2) TMI 773 - KARNATAKA HIGH COURT

    Input tax credit - Section 10(3) of the KVAT Act, 2003 - Held that - the controversy involved in these writ petitions is squarely covered by a decision of this Court in Kirloskar Electric Co. Ltd. And Others Versus The State of Karnataka 2018 (2) TMI 524 - KARNATAKA HIGH COURT , where it was held that the machinery provisions cannot be allowed to override and defeat the substantive claim of the Input Tax Credits under Section 10(3) of the KVAT Ac....... + More


    Validity of assessment order - APVAT act, 2005 - appeal rejected on the ground that the pre-deposit condition was not satisfied - main grievance of the petitioner is two fold, viz., (a) that the original order of assessment was without jurisdiction, as it included the turnover relating to works executed in other States; and (b) that in any case, the decision of this Court in Ankamma Trading Company 2011 (2) TMI 1254 - Andhra Pradesh High Court ha....... + More

  • 2018 (2) TMI 767 - ALLAHABAD HIGH COURT

    Penalty u/s 15-A (I)(o) of the Act - case of petitioner is that Form-31 is to be filled by seller and merely for the reason that details are not correctly filled, it would not mean that there was intention to evade payment of tax - whether penalty justified? - Held that - Tribunal, however, has observed that there is no check post between Faridabad and Noida, therefore, possibility of misuse of Form-31 cannot be ruled out. The specific finding by....... + More

  • 2018 (2) TMI 757 - GUJARAT HIGH COURT

    Demand of interest - Whether the Hon ble Tribunal has erred in law and in facts in deleting levy of interest u/s 30(5) of the Gujarat Value Added Tax Act in respect of tax paid on turnover related to marketing scheme? - Held that - the Tribunal found that there was full compliance with the provisions of sub-section (2) of section 30 of the Act and, therefore, sub-section (5) thereof was not attracted. In view of the fact that the respondent deale....... + More

  • 2018 (2) TMI 755 - KARNATAKA HIGH COURT

    Principles of natural justice - main contention of appellant is that neither in the assessment order nor while passing orders on the applications filed seeking rectification, the Assessing Authority has applied its mind to the various materials placed before it and the request made seeking exemption against the labour charges, sales effected outside the State, TDS input tax, etc. - Held that - the authorities do not refer to the documents said to....... + More

  • 2018 (2) TMI 610 - ALLAHABAD HIGH COURT

    Penalty u/s 54(1)(1) of the U.P. VAT Act - delayed deposit of tax - Held that - It is admitted that the assessee has deposited tax late by two days. It is also not in dispute that on the relevant date when the admitted tax was to be deposited the assessee had no funds available in its bank account. It is, however, not disputed that revisionist had overdraft facilities available and the amount of admitted tax could have been paid from it. The amou....... + More

  • 2018 (2) TMI 609 - CALCUTTA HIGH COURT

    Recalling an order of dismissal of application - Section 9(2) of the Central Sales Tax Act, 1956 - Held that - the question of declaration forms containing Self as consignee/purchasing dealer had come up for the first time before revisional authority and hence there was no scope of urging that point before the appellate authority. The revisional authority has however given factual finding on this issue. No material is available from which we can ....... + More

  • 2018 (2) TMI 524 - KARNATAKA HIGH COURT

    Input Tax Credit (ITC) - Section 10(3) of the KVAT Act, 2003 - denial on the ground that the claim of Input Tax Credit against the Output Tax Liability of the assessees did not pertain to the same Tax period for which Output Tax Liability and Net Tax Liability was to be determined in accordance with Section 10(3) of the Act - interpretation of statute. - Whether the claim of deduction or set off of Input Tax Credit against Output Tax Liability of....... + More

  • 2018 (2) TMI 523 - KARNATAKA HIGH COURT

    Jurisdiction - power to revise the order of appellate authority - Whether the Additional Commissioner of Commercial Taxes was justified in invoking the powers under Section 64 (1) of the KVAT Act to revise the order of the Appellate Authority passed under Section 62 of the Act? - Held that - the Addl. Commissioner is empowered to call for and to examine the record of any order passed or proceeding recorded under this Act and on such examination i....... + More

  • 2018 (2) TMI 453 - KARNATAKA HIGH COURT

    Principles of natural justice - Penalty u/s 70(2) of the KVAT Act, 2003 - only grievance of the appellant in these appeals is, no sufficient opportunity was provided by the Revisional Authority while restoring the penalty order levied u/s 70(2) of the KVAT Act, 2003, for the tax periods in question - Held that - without expressing any opinion on the merits or demerits of the case, we deem it appropriate to remand the matter to the Revisional Auth....... + More

  • 2018 (2) TMI 452 - KARNATAKA HIGH COURT

    Set off of the amount of TDS deducted in the hands of the main contractor - Form VAT 156 - Rule 44 (3) of the KVAT Rules, 2005 - Held that - the tax payable by the dealer for any period s hall be given set off to the extent of the tax already remitted under sub Section (5) - In the present case, the contractee-BHEL has deducted the tax at source and remitted the same relating to the main contractor/respondent No.5, not of the appellant-assessee h....... + More

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