2018 (9) TMI 550
Principles of Natural Justice - Stay on condition of pre-deposit - case of appellant is that the order passed by the respondent without giving the appellant an opportunity of personal hearing - Held that - As there is violation of principles of natural justice and the only request of the learned counsel for the appellant is to remit the matter back to the respondent for re-consideration after affording him a personal hearing, the impugned order p....... + More
2018 (9) TMI 549
Principles of Natural Justice - opportunity of personal hearing not given - Validity of assessment order - TNVAT Act - CST Act - Held that - It is clear that before passing the impugned order, the petitioner has submitted his reply and sought for personal hearing. When that be so, the third respondent ought to have given an opportunity of personal hearing before passing the impugned order - In similar circumstances, a Hon ble Division Bench of th....... + More
2018 (9) TMI 548
Principles of Natural Justice - contention of petitioner is that without considering the reply given by the petitioner and without providing an opportunity of personal hearing, the respondent has passed the impugned order, dated 30.09.2010 - Held that - Admittedly, in this case, the petitioner has given his objection, dated 24.06.2010, quoting various judgments. The respondent has also accepted the receipt of the objections of the petitioner, dat....... + More
2018 (9) TMI 547
Attachment of property - Arrears of Sales Tax payable - Held that - The purchase was made by the petitioner through bankers of the 2nd respondent vide registered sale deed dated 02.05.2016 and 30.06.2016. Admittedly, on the said date there was no attachment of the property in question. Therefore, the subsequent attachment or the proceedings initiated by the 1st respondent would neither bind the petitioner nor the 1st respondent can proceed agains....... + More
2018 (9) TMI 483
Vires of second proviso to Section 84 of the West Bengal Value Added Tax Act, 2003 - Held that - The issues raised by the petitioner were considered and decided in W.P. No.1211(W) of 2016 M/s. Vatech Wabag Limited Vs. Deputy Commissioner of Sales Tax....... + More
2018 (9) TMI 482
Principles of Natural Justice - Held that - The Petition was adjourned on various occasions to enable the State to file reply. The learned Additional Government Advocate states that he has taken instructions from Respondent No.2- Commissioner and he states that factual assertions made by the Petitioner as above are correct. If the factual assertions made by the Petitioner, which we have reproduced are correct, then the case for breach of principl....... + More
2018 (9) TMI 481
Attachment of property - Encumbrance has been created on the property owned by the petitioner - validity of assessment orders passed by the first respondent dated 21.11.2016 for the years 2010- 11 and 2011-12. - Held that - It is not in dispute that the first respondent addressed to the Customs Department and the Income Tax Department. However, he has not received any reply. This is so because the correct officers have not been addressed - The of....... + More
2018 (9) TMI 448
Rate of tax - sale of LPG - Whether under the facts and circumstances the learned Tribunal has not erred in deciding that the LPG sold by the respondent is taxable at the rate of 4% instead of 12.5%? - Held that - In absence of any primafacie basis for the Assessing Authority to doubt such certification, it would not be possible to shift the burden on the assessee to establish that such certificates bore correct facts. Needless to state that if t....... + More
2018 (9) TMI 301
Levy of Entertainment Tax - Fashion show organized by appellant - penalty - whether the event in question, a fashion show organised by the appellant, falls within the expression entertainment and there had been payment for admission so as to attract the relevant charging provisions of the Act, 1958? - Held that - A bare look at the definition of entertainment in the Act of 1958 is sufficient to find that the expression has been defined in too wid....... + More
2018 (9) TMI 300
Recovery of arrears of tax, interest and penalty - recomputation of amounts - Karasamadhana Scheme-2017 - State had contended that the amount in deposit during the pendency of appeals was to be adjusted first against the head of interest and not under the head of tax as had been resorted to by the assessee - rejection of their applications on the ground of non-compliance with the eligibility conditions as regards deposit of arrears of tax, intere....... + More
2018 (9) TMI 299
Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - Government notification dated 29.4.2006 - Did the case of the assessee fall within the determination order in case of M/s. Green India Farm Biotech or in the later order in case of M/s. King and Queen Seeds Corporation? - The Deputy Commissioner however did not accept such representation of....... + More
2018 (9) TMI 298
Furnishing an irrevocable Bank Guarantee for the outstanding amount - Stay against the recovery of the alleged amount due sought - Section 62(4)(c)(i) of the KVAT Act - Held that - Where Appellate Authority considers an application for an interim relief and decides to stay the payment of the alleged due amount, then it can give a stay only for 70% of the tax alleged to be due and the remaining 30% has to be paid by the appellant before it - Sub S....... + More
2018 (9) TMI 297
Release of seized article - Held that - Issue notice to opposite party no.2 returnable within three weeks. Steps be taken within a week. Learned Additional Government Advocate may also file objections within three weeks - List in the fourth week of July, 2018.
2018 (9) TMI 296
Jurisdiction of the Respondent No. 1 - power of Respondent No. 1 to pass an order under Section 63-A 1 of the Act pending reassessment proceedings under Section 39 2 e of the Act. - Whether the Respondent No.1 acted without jurisdiction in invoking Section 63-A of the Act pending reassessment proceedings under Section 39 2 e of the Act? - Held that - When once a notice is issued for the purpose of making reassessment, the assessment proceedings w....... + More
2018 (9) TMI 243
Validity of assessment order - it is contended that the present impugned order of assessment passed, based on the instruction received from the higher officials, rejecting the deviation proposal submitted by the Assessing Officer, is not an order passed with independent application of mind - Held that - Both are one and the same and therefore, the said order is squarely applicable to the present case as well. It is stated that the said order has ....... + More
2018 (9) TMI 242
Penalty u/s 53(12) of Karnataka Value Added Tax Act, 2003 - contravention of Section 53(2) of the said Act - principles of Natural Justice - Held that - Without establishing such allegations by holding the requisite enquiry in the matter, the Assesse....... + More
2018 (9) TMI 241
Input Tax Credit - Whether the Assessee was entitled to Input Tax Credit on the purchases of Electrical Goods like 3150 KVA Transformer, High Tension Cable supply and erection, Low Tension cable supply and erection, UPS and UPS Electrical, Civil and Erection under Schedule 5 to the Act r/w Section 11 of the Act? - Held that - Division Bench of this Court in the case of Hindustan Unilever Limited, Bangalore vs. State of Karnataka 2016 (6) TMI 859 ....... + More
2018 (9) TMI 240
Non-service of order - it was stated that as the Managing Partner of the petitioner was busy taking care of his grandmother, Ext.P1 notice was not brought to his notice by the staff of the petitioner who received the same - Penalty u/s 67(1) of KVAT Act - Held that - The case of the petitioner, in the circumstances, that the Managing Partner of the petitioner was busy in taking care of his grandmother and consequently, the notice of hearing recei....... + More
2018 (9) TMI 238
Validity of assessment order - TNVAT Act, 2006 - powers of Assessing Officer - the Joint Commissioner (ST), Enforcement-I, Chennai-6 vide proceedings dated 13.2.2018 rejected the deviation proposal and directed the respondent to implement the directions issued by the Enforcement Wing - Held that - Assessing Officer is an independent officer, that no direction from a superior officer is binding on the Assessing Officers and that she is required to....... + More
2018 (9) TMI 158
Cancellation of registration with retrospective effect - GVAT Act - Held that - Even if the cancellation of registration was to be upheld, the question is, should the same has been ordered with retrospective effect providing for cancellation of registration from inception. Even if such registration is cancelled, the purchasing dealers in their assessments can always argue that their transactions with the petitioner were genuine and that therefore....... + More
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