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2017 (10) TMI 1620
Refund claim - respondents submits that the Petitioner has to file C forms in physical form with the Authorities and thereafter the claim for refund can be processed by the Authorities - HELD THAT:- It will be open to the petitioner to file the physical C forms with the Authorities within a period of 15 days from today and the respondent authority will thereafter process the refund claim of the petitioner within the statutory period. In case there is a delay in the process of refund claim of the petitioner beyond the statutory period, it would....... + More
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2017 (10) TMI 1572
Jurisdiction of authority - period of limitation - HELD THAT:- Special Leave Petition (Civil) against the relied upon order has been dismissed by the order of this Court dated 3rd October, 2017. Consequently, the present Special Leave Petition is also dismissed.
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2017 (10) TMI 1476
Validity of assessment order - assessment year 2004-05 - petitioner received pre-assessment notice, they have not filed objections, therefore the Revenue would have been justified in confirming the proposal in the revision notice - HELD THAT:- Apart from that, the impugned assessment order has been passed solely guided by the 'D3' report formulated by the Enforcement Wing Officers. Even in the para wise comments furnished by the learned Special Government Pleader by the respondent vide letter dated 02. 02. 2007, the same stand has been....... + More
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2017 (10) TMI 1401
Refund of excess tax paid - recovery of tax dues either by attaching the bank account or issuing garnishee - Held that:- The respondents are directed to take serious note of the observation made in this order and pass appropriate orders on the petitioner’s application for refund dated 22.02.2017 for both the assessment years followed by further representation to the first respondent dated 12.05.2017, and appropriate orders should be passed within a period of eight weeks from the date of receipt of a copy of this order - petition disposed off.
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2017 (10) TMI 1394
Revision of assessment order - Held that:- Admittedly the petitioner has paid 12.5% of the disputed tax, as a pre-condition for filing the first appeal. Therefore, by directing the petitioner to pay some more amount and granting stay, the equity can be done - the writ petition is disposed of directing the petitioner to deposit 25% of the disputed tax in addition to 12.5% already paid, within a period of 6 (six) weeks. Upon such deposit, there will be an interim stay of collection of the balance amount till the disposal of the first appeal.
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2017 (10) TMI 1382
Detention of goods - levy of one time tax and compounding fees - respondent suspected the nature of transaction that there is a likelihood of disposal of the imported goods within the State of Tamil Nadu and the concern with office at Kottivakkam being not registered in the Tamil Nadu - Held that:- Petitioner has placed necessary records to show that the consignment left customs barrier and reached Pondicherry in the same vehicle and adequate proof has been shown that the equipment is now with the petitioner. Thus, merely because the address o....... + More
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2017 (10) TMI 1372
The petitioner was required to inform the Court as to whether question “Whether the learned Tribunal has erred in holding that the LPG and acetylene gas are not fuel as per Section 11(3)(b)(iii) of the Gujarat Value Added Tax Act?” is pending for adjudication before this Court? - Held that:- It appears that Civil Appeal Nos. 11801-11802 of 2016 and Civil Appeal Nos. 11095-11102 of 2017 are pending before this Court - The delay in filing the special leave petition is condoned - leave granted.
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2017 (10) TMI 1371
Whether the learned Tribunal has erred in holding that the LPG and acetylene gas are not fuel as per Section 11(3)(b)(iii) of the Gujarat Value Added Tax Act? - List the matter after two weeks.
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2017 (10) TMI 1362
Rectification of mistake - levy of Sales Tax - purview of rectification - review of order not allowed in garb of rectification - Section 71 of the Chhattisgarh Commercial Tax Act, 1994 - Held that:- The application was made under Section 70 (1) of the Act of 1994 before the Board of Revenue for making reference to this Court for consideration on the question of law, but that was not done and reference application has been allowed to be converted into rectification application under Section 71 of the Act of 1994 immediately and without notice i....... + More
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2017 (10) TMI 1361
Validity of assessment order - main ground on which the impugned orders have been challenged is on the ground that it violates the principles of natural justice - Held that:- Since the impugned assessment orders have been passed based on mismatch, as culled out from the official website and on the alleged ground that the petitioner has effected purchases from registration certificate cancelled dealers, this is a case where the respondent should have furnished all details and given the assessee, adequate opportunity to file their objections - t....... + More
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2017 (10) TMI 1346
Recovery of Dues - priority of debt - registration of security interest - letter vide reference No. A7/119/2014, dated 04.04.2017 - Gazette Notification No. EG No. 190/2016, dated 06.12.2016. Held that:- After the registration of security interest, the debts due to any secured creditor shall be paid in priority over all other debts and all revenues, taxes, cesses, etcetera - It is not in dispute that the assets, over which security interest is created by way of registration originally in favour of the Andhra Bank which was later assigned to th....... + More
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2017 (10) TMI 1312
The order that has been challenged has now been recalled by order dated 23.10.2017, as such no cause of action now survives - petition dismissed.
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2017 (10) TMI 1289
No one appears in support of the application - No accommodation is prayed for on behalf of the appellant/applicant - application dismissed for default.
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2017 (10) TMI 1277
Whether in the facts, evidences, circumstances and details available on record, the Tribunal was justified in rejecting the plea of grant of prospective effect u/s 56(2) of the MVAT Act? Held that: - In view of these specific assertions, we request the learned President of the Tribunal to submit a report dealing with what is stated in paragraph 5. The report shall be submitted in a sealed envelope which shall not be opened without prior permission of this Court - appeal to be listed for directions.
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2017 (10) TMI 1219
Rescinding of sales tax exemption - The Government of Gujarat had provided certain exemptions from payment of sales tax in case of certified manufacturers registered under the Khadi Board. On the purchases also, the petitioner was subject to certain condition not liable to pay tax. These exemptions were granted under the Gujarat Sales Tax Act. With the replacement of the State Sales Tax Act by the VAT Act w.e.f. 01.04.2006, such exemptions stood withdrawn. Held that: - section 41 of the Act pertains to remission of tax penalty or interest. It ....... + More
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2017 (10) TMI 1169
Works contract - Levy of vat - transfer of property - in a dyeing works contract, the goods to be incorporated may either be as goods or in some other form similar to the accretion or occasions due to the application of dyes and chemicals - whether the dyes and chemicals is distinguishable from that of consumables like fuel or welding electrodes which are exhausted or disappeared after the work executed? - Held that: - These two questions of law were considered by the Hon'ble Division Bench in the case of State of Tamil Nadu V. S.S.M. Processi....... + More
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2017 (10) TMI 1168
Zero rated sales - eligibility for exemption - Section 22 (2) of TNVAT Act - Held that: - two errors have been committed by the respondent while making such observation. Firstly, the respondent did not call for any such specific document. Secondly, non furnishing of the documents before the Enforcement Wing Officials is of little avail. When the revision of assessment proceeding has been taken up by the Assessing Officer, the Assessing Officer has to independently apply his mind, and assess the turnover - These two glaring errors are sufficien....... + More
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2017 (10) TMI 1167
Rejection of revised returns - Rule 131 of Karnataka Value Added Tax Rules, 2005 - rejection on the ground that such rejected revised returns did not indicate any additional tax liability and proof of payment thereof - Held that: - The Division Bench of this Court in the case of Jones Lang Lasalle Property Consultant India (P) Ltd. [2016 (5) TMI 826 - KARNATAKA HIGH COURT], where it was held that even the reversal of input tax credit claimed by assessee resulted in an additional tax liability and the revised returns on the basis of such additi....... + More
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2017 (10) TMI 1166
Validity of assessment order - TNGST Act - Section 54 of the TNGST Act - opportunity to cross-examine - Held that: - reliance placed in the case of M/s. Rajaganapathi Traders Versus The Commercial Tax Officer (FAC) [2017 (10) TMI 1164 - MADRAS HIGH COURT], where it was held that without affording an opportunity of cross examination of the other end dealer, there was no scope for the respondent to rely on the material relating to the said dealer for determination of the said liability on the petitioner - petition allowed.
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2017 (10) TMI 1165
Rejection of application filed under Samadhan Scheme - case of petitioner is that such order was not intimated to the petitioner, and only when the petitioner received a notice from the second respondent, dated 18.09.2017, demanding tax, interest and penalty for the year 1992-1993 under TNGST Act, they came to know that their application filed under Samadhan Scheme has been rejected - Held that: - similar issue decided in the case of Nippon Enterprises (South) Vs. The Joint Commissioner (CT) Chennai and another) [2015 (4) TMI 1209 - MADRAS HIG....... + More
