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VAT and Sales Tax - High Court - Case Laws

Showing 81 to 100 of 19900 Records

  • 2018 (6) TMI 1402

    Waiver of penalty u/s 53 2-B of the KVAT Act, 2003 - penalty was waived on the ground that sufficient explanation was given by the Petitioner-Assessee for furnishing the declaration E- sugam declaration bearing No.8702212887 at a later stage - Held that - The Tribunal in fair exercise of discretion, has found sufficient cause for delay in producing the E-Sugam declaration and setting aside the penalty - petition is devoid of merits and is dismiss....... + More


  • 2018 (6) TMI 1334

    Levy of Surcharges for promoting indigenous and local business. - Constitutional validity of Sub section (1A) of Section 3 of the Kerala Surcharge on Taxes Act, 1957 - demand of surcharge at the rate of 10 percent on the output tax collected - The case of the petitioners is that dealers who do not import into the State more than 50 percent of their stock, but nevertheless fulfilling all the remaining conditions mentioned in the impugned provision....... + More


  • 2018 (6) TMI 1289

    Permission for Revision of return - time limitation - application filed beyond time limit - sub-rule (4A) of Rule 22 of the Kerala Value Added Tax Rules - Change in turnover - Circular No.14 of 2017 - Held that - Ext P1 is an application preferred out of time. - It is seen that a circular has also been issued by the competent authority under the Act as Circular No.8 of 2018 for proper implementation of the amended provision - The applicability of....... + More


  • 2018 (6) TMI 1241

    Revision of returns - KVAT Act, 2003 - The assessee s application for revision was kept without any action and hence the assessee was before this Court - Held that - The sole prohibition as available in the various Sections is only against revision of returns when the dealer has been proceeded against for a defalcation or offense. This is specifically to not enable a dealer who had by his contumacious conduct attempted evasion, to wriggle out of ....... + More


  • 2018 (6) TMI 1239

    Jurisdiction - Validity of VAT Audit report - consequential notice issued calling upon the petitioner to produce records on a particular date - Challenge to the VAT Audit is on the ground that it is without jurisdiction, as the VAT Audit has been authorised by the Joint Commissioner and not the Commissioner - principle of delegates non potest delegate. - Held that - Mere usage of the expression authorised by the Joint Commissioner in his proceedi....... + More


  • 2018 (6) TMI 1204

    Principles of Natural Justice - Validity of assessment order - case of petitioner is that neither the objections or documents given by the petitioners were considered by the Assessing Officer nor the explanation given by them before the Inspecting Team have taken note off - Jurisdiction - authorization by the Joint Commissioner - Held that - The Assessing Officer did not consider the reply given by the petitioner, which is noted in the sworn stat....... + More


  • 2018 (6) TMI 1130

    Levy of Interest - Section 24 (3) of the TNGST Act - Held that - Hon ble Supreme Court in the case of EID. PARRY (INDIA) LTD. VERSUS ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, CHENNAI (AND ANOTHER APPEAL) 2005 (5) TMI 302 - SUPREME COURT OF INDIA , where it was held that the impugned proceedings, levying interest under Section 24 (3) of the Act are quashed - levying interest under Section 24 (3) of the Act are quashed - petition allowed - decide....... + More


  • 2018 (6) TMI 1129

    Assessment of escaped turnover - Service of notice - It is the case of the petitioner that there was no communication thereafter to the firm from the Department - principles of Natural Justice - Held that - True, in so far as one of the partners of the firm is doing business with others in the very same premises, they must have received Ext.P3 notice. But, that does not mean that they should always get the notices sent in that address - the case ....... + More


  • 2018 (6) TMI 1065

    Restoration of order of Assessing Officer - addition of ₹ 42,24,413/- on the ground of probable sale suppression - whether the addition of ₹ 42,24,413/- on account of probable suppression was so unreasonable that it requires the interference of this Court? - Revisionary Jurisdiction of High Court - Held that - Admittedly the Assessee, failed to account for invoice No.48 dated 03.12.2004 issued by Tvl. Lakshmi Stores to the Assessee. T....... + More


  • 2018 (6) TMI 1064

    Validity of Notice of Attachment - case of petitioner is that Section 25 of the A.P. VAT Act, 2005 can be invoked only for the recovery of tax due under a deferred payment scheme but not for recovery of interest due thereon - recovery of interest on loan - it is also the case of petitioner that the properties sought to be attached are already mortgaged with the 3rd respondent Bank, and hence, the Banks dues will have priority of treatment, in ter....... + More


  • 2018 (6) TMI 976

    Validity of Assessment Orders - maintainability of petition - statutory remedy of appeal - the input tax credits availed by the petitioner were reversed, apart from levying penalty under Section 27(4)(ii) of the Act - whether the Writ Petitions have to be entertained, permitting the petitioner to bye-pass the statutory remedy available under the Act? - Held that - The settled legal position is that under normal circumstances, a party should not b....... + More


  • 2018 (6) TMI 974

    Restoration of Penalty u/s 70 2 a of the KVAT Act, 2003 - input tax credit availed by the Appellant-Assessee on the basis of fake and false invoices of the selling dealers who actually did not exist - Held that - No question of law arises in the present appeal for consideration by this Court and essentially it is a finding of fact arrived at by the Assessing Authority as well as the Revisional Authority in the present case that the Appellant- Ass....... + More


  • 2018 (6) TMI 902

    Validity of Assessment Order - TNVAT Act - denial of Input Tax Credit - Stock Variation - Penalty u/s 27(3) of the Act - whether the manner in which the impugned Assessment made is legally sustainable? - Held that - The only reason given by the respondent for denying the Input Tax Credit on the said amount is that their selling dealers have not paid the tax collected from the petitioner into the Government Treasury. Thus, it is not on account of ....... + More


  • 2018 (6) TMI 304

    Levy of sales tax - Inter-state transaction - Whether the Tribunal below ought to have considered the strong prima facie case in favour of the Revisionist in view of the inter-State nature of the transaction, Section 3 of the Central Sales Tax Act and the Specific bar contained in Section 7 of the U.P. VAT Act, the Constitution Bench Decision of the Supreme Court in Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu and Ors. 2014 (5) TMI 265 - ....... + More


  • 2018 (6) TMI 112

    Appeal rejected as time barred - telecommunication services - taxability of rentals of the basic telephone as well as the supply of SIM cards - Held that - When substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. There is no presumption that delay is ....... + More


  • 2018 (6) TMI 70

    Stay on Recovery of assessed tax - recovery actions initiated inspite of pending appeals and the applications for stay - Held that - Taking note of similar orders passed by this Court in analoguous situations, it is of the view that the petitioner can be given some respite from the rigor of recovery, at least until such time as his stay petition is considered by the 2nd respondent - the 2nd respondent are directed to take up, consider and pass or....... + More


  • 2018 (5) TMI 1706

    Attachment orders - Forcibly collection of post-dated cheques by the Department at the time of search - Held that - The question of forcibly collecting cheques from dealers at the time of search operation has occupied the minds of this Court as well as other Courts on multiple occasions. The Courts have deprecated the practice of coercive recoveries, without any order of assessment or without initiation of assessment proceedings. There may be a g....... + More


  • 2018 (5) TMI 1653

    Validity of SCN - time limitation - initiation of the proceeding by issuance of show cause notice - suo motu revision of original assessment order - whether the notices dated 14-7-2015 seeking to revise the original assessment orders dated 1-5-2009, 1-5-2010 and 22-1-2008, respectively was within the prescribed time period or not? - Held that - In the proviso (a) to sub-section (3) of Section 49 of the VAT Act an embargo has been created for the ....... + More


  • 2018 (5) TMI 1652

    Revision of assessment - reversal of ITC - suppression of facts - Application of mind by AO - Held that - It is very rare feature that an assessing officer applies the mind to the judicial pronouncements and takes a proper decision, even at the pre-revision stage. This needs to be appreciated. However, in respect of the remaining defects, which were pointed out, the assessing officer has confirmed the proposal. If a little more effective exercise....... + More


  • 2018 (5) TMI 1616

    Rectification of assessment order - The grievance of the petitioner is that certain amounts paid by the petitioner have not been given credit to in Exts.P1 to P4 modified assessment orders - Held that - the writ petition is disposed of directing the first respondent to take a decision on Exts.P5 to P8 applications within two months from the date of receipt of a copy of this judgment........ + More


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