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2018 (2) TMI 2085
Levy of Additional Sales Tax - deletion of turnover assessed to tax - Section 12(3)(b) of the TNGST Act, 1959 - HELD THAT:- The issue as regards the levy of additional sales tax in respect of the assessment year 1996-97 is covered by the decision of this court in the case of THE STATE OF TAMIL NADU VERSUS TVL. NATIONAL TIME CO. [ 2010 (7) TMI 842 - MADRAS HIGH COURT ], wherein, it has been held that after taking the taxable turnover for the entire year, the taxable turnover upto the date of amendment has to be assessed with reference to the re....... + More
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2018 (2) TMI 2082
Default in repayment of loan - forcible possession - Rule 9(1) of the Contempt of Courts (Bombay High Court) Rules, 1994 - HELD THAT:- It is beyond all doubt that the entire process of invocation of Arbitration on a non-existent so-called oral agreement and obtaining, within one day, a reference to Arbitration, a hearing before the Arbitrator, and, within two days, an Arbitral Award, and then promptly obtaining an appointment of the Receiver, all had one and only one objective: to prevent Fullerton from recovering its dues. There was no other ....... + More
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2018 (2) TMI 2058
Infringement of principles of natural justice - petitioner submitted a letter seeking grant of further time - HELD THAT:- Without formally considering the said request for grant of further time, the respondent chose to pass the final order. The final orders are vitiated for not having afforded due opportunity to the petitioner. Since the final orders have clearly infringed the principles of natural justice, this Court is inclined to quash the same. The matters are however remitted to the file of the respondent with liberty to pass fresh orders....... + More
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2018 (2) TMI 1980
Rejection of application for grant of stay of collection of the disputed tax - Valuation - handling charges and warranty claims - pre-sale or post sale consideration - HELD THAT:- As the substantive appeal is still pending consideration before the Appellate Deputy Commissioner, and as the Judgment of the Supreme Court in MOHD. EKRAM KHAN SONS VERSUS COMMISSIONER OF TRADE TAX, UP. (AND ANOTHER APPEAL) [ 2004 (7) TMI 341 - SUPREME COURT] s relates to warranty charges which forms a substantial part of the turnover subjected to tax, we consider it....... + More
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2018 (2) TMI 1911
Default assessment of tax and interest - CST Act - case of petitioner is that the said order was passed without hearing - invocation of Section 74B(5) of the Delhi Value Added Tax Act, 2004 - HELD THAT:- The Learned counsel for the petitioner submits that the Objections Hearing Authority must be an independent person, who was not member of administrative approval committee, i.e., refund committee in the present case. Learned counsel for the respondent states that the Special Commissioner would be the Objections Hearing Authority in the present....... + More
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2018 (2) TMI 1908
Waiver of penalty - Demand of security deposit on detention of goods - whether the Tribunal was right in deleting the penalty imposed on the ground that there was no evasion of tax since the transaction was reflected in the accounts? - HELD THAT:- Sub-section (6) of section 47 enables imposition of penalty only if there is evasion of tax - In the present case, we find that by annexure A, there is no explicit finding but however, it can easily be inferred that the imposition of penalty was on account of there being no delivery note accompanying....... + More
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2018 (2) TMI 1865
Recovery of tax arrears - creation of charge over the property - encumbrance on the property or not - bonafide purchaser - constructive notice - specific contention of the appellant / writ petitioner is that since he is a bona fide purchaser for value, there is no justification for the first respondent in making a claim against him - TNGST Act. Whether the writ petitioner is a bona fide purchaser of the property and would be protected from the proceedings under the Revenue Recovery Act, and under Section 24 (A) of the Tamil Nadu General Sales ....... + More
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2018 (2) TMI 1827
Input tax credit - interpretation of statute - meaning of the expression input including raw material - capital goods used as Inputs in manufacturing of taxable goods - Whether in the facts and circumstances of the case, the Hon'ble Tribunal was right in law in holding that Input Tax Credit @ 2% is not required to be reduced on capital goods used as Inputs in manufacturing of taxable goods? - Notification No.(GHN 14) VAT 2010 S.11(6)(2)/TH dated 29.06.2010. Held that:- In essence and substance input is what is put in the final product. Any....... + More
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2018 (2) TMI 1816
Classification of goods - Chlormint with Herbasol - Happydent White - whether classified as ayurvedic medicines and liable to be taxed @ 4% in view of Item 41 of Part 'A' in Schedule-II to U.P. VAT Act or classified under the residuary entry in Schedule-V @ 12.5%? - onus to prove - Held that:- It is settled that onus or burden to show that a product falls within a particular tariff item is always on the revenue. Once the assessee has discharged its initial burden of proving the product to be covered by Entry 41, it was then for the revenue to ....... + More
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2018 (2) TMI 1814
Adjustment of amount payable - remittance of the amount - KVAT Act - Amnesty Scheme - Held that:- There is no difficulty in issuing the direction sought by the petitioners, if the first petitioner executes the supplementary agreement required to be executed by them. As far as the work covered by Ext.P2 agreement is concerned, it is admitted by the petitioners themselves that the work has been executed by another contractor. True, the petitioners have made the said contractor as a party to this proceedings and the said contractor has not appear....... + More
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2018 (2) TMI 1809
Condonation of delay in filing appeal - proceedings have been initiated for realisation of the penalty imposed on him - Held that:- It is deemed appropriate to dispose of the writ petition directing the fourth respondent to consider Ext.P9 application for condonation of delay in filing Ext.P5 appeal - appeal disposed off.
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2018 (2) TMI 1801
Suppression of turnover - Estimation to the turnover for probable omission and suppression - Rejection of accounts - no further transactions of suppression having been detected by the Assessing Officer - Held that:- We are unable to sustain the view taken by the Tribunal, insofar as relegating the assessee to the Assessing Officer after having sustained the taxable turnover on the suppression detected. There can be no further re-assessment made on the basis of the result of the criminal case. The challenge in the aforesaid revision is of the S....... + More
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2018 (2) TMI 1800
Provisional Attachment of Bank Accounts of petitioners - GVAT Act - CST Act - section 45 of the GVAT Act - Held that:- For the purpose of invoking section 45 of the GVAT Act, the Commissioner is required to record satisfaction that for the purpose of protecting the interest of the Government revenue, it is necessary to provisionally attach any property belonging to the dealer. Such satisfaction has to be based upon objective facts and should fall within the circumstances enumerated in the above referred decision or circumstances which are akin....... + More
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2018 (2) TMI 1781
Re-opening of assessment - reversal of ITC - mis-match occurred in transaction - calling for the records on the file of the respondent dated 20.12.2017 for the assessment years 2011-12, 2013-14, 2014-15 and 2015-16 - Held that:- The issue is covered by the decision in the case of M/S. JKM GRAPHICS SOLUTIONS PRIVATE LIMITED VERSUS THE COMMERCIAL TAX OFFICER [2017 (3) TMI 536 - MADRAS HIGH COURT], where the Court has directed the Assessing Officer to evaluate a centralised mechanism exclusively to deal with the cases of mismatch and to do some e....... + More
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2018 (2) TMI 1765
Review application - Inter-state sale - alternative plea existed or not? - Held that:- This Court had clearly recorded that apart from the issues considered in the judgment no other plea had been pressed. The alternative plea, since had not been argued at the time of hearing in the matter, I am not inclined to entertain such a plea, for the first time, in exercise of review jurisdiction - Admittedly, under the garb of the review, no re-hearing can be permitted - Review application is accordingly consigned to records.
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2018 (2) TMI 1740
Permission to submit revised returns - inaction on the part of the first respondent in taking a decision on Ext.P3 application - Held that:- In terms of Circular No.14 of 2017, the Commissioner of the State Goods and Services Taxes Department has clarified the issues relating to the right of the assessees under the Act to submit revised returns - petition disposed off.
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2018 (2) TMI 1728
Works Contract - Levy of tax - grit used for construction of the road - denial of benefit of Composition of Tax on Works contract - Section 14A of the VAT Act - Held that: - what the legislature desired by framing the said provision is that a dealer who has been granted permission for composition of tax must have paid tax; as prescribed, upon consumption of taxable goods. This does not however mean that the dealer has to pay tax - whether such liability under the Act has arisen or not. It is in this context, we may understand the term “tax pay....... + More
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2018 (2) TMI 1658
Validity of Notification dated 31.03.2003 (Annexure P/1) read into Haryana Value Added Tax Act, 2003 - jurisdiction acquired by the State - Whether the notification dated 31.03.2003 is legal and valid in the light of the fact that the VAT Act came into force on 1.4.2003 and that was the “appointed day” as per provisions of Section 1(c) of the VAT Act? Held that: - The object of issuing the notification on 31.3.2003 is manifestly clear that the State Government wanted to appoint the authorities and to put the complete mechanism in order so as t....... + More
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2018 (2) TMI 1657
Principles of natural justice - It is the case of the petitioner that the returns filed by the petitioner for the years 2014-15 and 2015-16 had been accepted by the respondent and an order was passed under section 22 of the TNVAT Act - Held that: - considering the fact that the Assessing Officer has to re-do the assessment, the matters are remitted back to the Assessing Officer to re-do the assessment commencing from the stage of issuing notice of proposal, after following guidelines/procedures issued by this Court - petition allowed by way of remand.
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2018 (2) TMI 1656
Whether the Tribunal could have decided the second appeal in the manner it has done, cursorily, without considering the grounds of the second appeal and the questions raised before it, by merely reiterating and affirming the order of the First Appellate Court without giving any reasons for non acceptance of the pleas raised before it by the revisionist-appellant? Held that: - the second appeal of the revisionist is required to be re-considered by the Tribunal keeping in mind the issues involved on merits as noticed hereinabove, as it has not d....... + More
