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TMI Updates - Newsletter dated: February 26, 2018



  1. Goods and Services Tax : Directions u/s 168 of the CGST Act regarding non-transition of CENVAT credit u/s 140 of CGST Act or non-utilization thereof in certain cases.

  2. Income Tax : Application u/s 119(2) - condoning the delay in filing the return for the assessment year 2009-2010 - claim of refund - delay condoned subject to rider that return would be treated as filed as on the date of order and subject for the purpose of scrutiny assessment - HC

  3. Income Tax : MAT computation - deduction of lease equalization charges while computing book profit - we cannot find fault with the assessee debiting lease equalization charges in the AYs in issue, in its profit and loss account. It represents a true and fair view of the accounts, which is a statutory requirement u/s 211(2) of the Companies Act. - HC

  4. Income Tax : Reopening of assessment - Addition u/s 68 - independent application of mind - The contention that the AO had merely and mechanically acted on the report of the investigation wing also cannot be accepted. - HC

  5. Income Tax : Deemed dividend u/s 2(22)(e) - assessee claimed the amount received as guarantee fee for advance received from Ginza - the real intent of Ginza in advancing the sums it did to the assessee was to share its profit by way of deemed dividend - Decided in favor of revenue - HC

  6. Income Tax : Income derived from the items, viz., penalty recovered from suppliers/contracts, unclaimed balance outstanding pertaining to SD/EMD of contractor written back in the books of accounts, rebate from power generators, interest income (FD for opening of LC to Power Grid Corporation Ltd., PGCIL) are allowable deduction u/s 80-IA(4)(iv)(c) - HC

  7. Income Tax : Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set aside the assessment order. - Tri

  8. Income Tax : Even if the assessee's case is not covered by Article 8, the business profits would not be chargeable to Indian tax as it does not carry on business in India through a permanent establishment (an agency PE) as per articles 7 and 5 of the DTAA - Tri

  9. Income Tax : Income accrued in India or not - the effective management of the assessee is neither in Mauritius nor in India - if the effective management of an enterprise is not in one of the contracting state, but is situated in the third state, the benefit of article-8, cannot be extended. - Tri

  10. Income Tax : Addition u/s 68 r.w.s 56(2) - gift received from HUF - the legislative intent is very clear that an HUF is not to be taken as a donor in case of an individual recipient - additions confirmed - Tri

  11. Income Tax : Non–issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act, even if the assessee did not raise the objection against non–issuance of notice under section 143(2) within a period of one month - Tri

  12. Income Tax : Deduction u/s 80IA - where a benefit is allowed to the assessee for first two assessment years, the same cannot be denied in the subsequent block period as once the claim of the assessee was accepted and the clock had started running in favour of the assessee, it had to complete the entire period of ten years. - Tri

  13. Customs : Refund of IGST on Export– Invoice mis-match Cases – Alternative Mechanism with Officer Interface

  14. Customs : Anti-dumping duty on imports of "Toluene Di-Isocyanate (TDI)" originating in or exported from China PR, Japan and Korea RP - not to be levied for the period 5.12.2017 to 22.1.2018

  15. Customs : Benefit of concessional rate of customs duty withdrawn on import of screw (7318 15 00) and SIM socket / Other Mechanical items (Metal) (7326 90 99) for cellular mobile phone

  16. Customs : Freezing of bank accounts - there is no prohibition against investigation of old cases and past transactions, but in the garb of such investigation and scrutiny, the need for freezing and attaching the bank accounts should be made out by referring to and production of necessary materials. - HC

  17. Customs : Prima facie uneven coating can be considered as one of the defects for which purpose the paper cannot be considered as prime paper - the paper imported is defective and scrap only - benefit of concessional rate of duty allowed - Tri

  18. Indian Laws : Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law. - SC directed the govt to constitute a three member Committee of experts to look into the matter.

  19. Central Excise : Valuation - sale of petroleum products through dealers - the appellant had discharged more excise duty on the clearances to and from COCO outlet, wherein the assessable value is more than the assessable value of the petroleum products cleared to dealers, which implies that the commission which has been extended to dealers has been included in the value. - Tri

  20. Central Excise : Classification of goods - It is understood that "Pulihora Paste " is not a ready to eat product but it has to be added with cooked rice, fried in hot edible oil, ground/cashew nuts if desired. Such a functional use of the impugned product is exclusively for rendering "Pulihora" the food preparation with aromatic, flavouring or seasoning properties - to be classified under chapter 9. - Tri

  21. Central Excise : Classification of goods - 'Biryani Masala Paste' would not fall under Chapter 20 it will fall under Chapter 9 - Tri

  22. Central Excise : CENVAT credit - input services - the outdoor catering service used for personal consumption of the employee is clearly excluded therefore the appellant is not entitled for CENVAT credit in respect of outdoor catering services - Tri


Circulars / Instructions / Orders

News - Feeds

Case Laws:

More information of case laws are visible to the Subscriber of a package i.e:-
Party Name, Court Name, Date of Decision, Full Text of Headnote, Decision etc.

  1. 2018 (2) TMI 1525

    Disallowing the claim of advance written off as shown under head sundry debts written off - Held that - The assessee-company has initially stated that the amount in question represented debts have become bad during the year and were written off in the books of account. However, it was clarified before DRP that it was a wrong submission made by the assessee-company because the amount in fact a debit balance was appearing in the accounts of the Ven....... + More

  2. 2018 (2) TMI 1526

    Transfer of a case u/s 127 - Jurisdiction and powers of CIT(A) to decide the issue - Held that - An order passed u/s 127 is not appealable before the Ld. CIT(A). Since the first appellate authority has no jurisdiction to decide the validity or otherwise of an order passed u/s 127, transferring the jurisdiction from one Assessing Officer to another, it is, but, natural that he cannot declare any order passed u/s 127 as invalid and consequently set....... + More

  3. 2018 (2) TMI 1527

    Short term capital gains on sale of the impugned flat - Interest paid for the acquisition of the impugned property - Computation of cost of acquisition - Held that - The applicable clause of section 55 (2) to the assessee s case is clause (b) and the relevant sub clause is sub clause (i) , which provides that where the capital asset become the property of the assessee before first day of April 1981 means the cost of acquisition of the asset to th....... + More

  4. 2018 (2) TMI 1523

    Addition u/s 69 - deposits made by the assessee in an undisclosed bank account of the assessee - Held that - Although, the assessee has disclosed interest income from savings bank account with the HDFC Bank Ltd., he has not disclosed the interest income from ICICI Bank Ltd. Therefore, from the conduct of the assessee, it is apparent that the assessee had no intention of disclosing the impugned bank account. BR BR Also when the assessee was requir....... + More

  5. 2018 (2) TMI 1524

    Income accrued in India - shipping profits to be not taxable in India - PE in India - Held that - Freight Connection is an independent agent who acts in its ordinary course of its business and whose activities are not devoted exclusively or almost exclusively on behalf of the assessee. Therefore, it is held that the assessee does not have an Agency PE in India and the CIT(A) was right in so holding for the AY 1998-99 and the successor CIT(A) was ....... + More

  6. 2018 (2) TMI 1520

    Bogus purchases - Held that - Large number of opportunities were provided by the A.O. to the assessee. It is noted from the financial statements of the assessee that for the F.Y. 2012-13 and 2013-14, the assessee was having total turnover of ₹ 92,01,799/- and ₹ 57,26,420/- respectively. Various notices were issued by the Assessing Officer to file the details but no compliance was made by the assessee. In view of the above facts and ci....... + More

  7. 2018 (2) TMI 1521

    Addition on account of purchase of tyres as well as depreciation on fixed assets - Held that - AO depends on the wrong assumption of facts it does not represent the correct amount in view of the fact as discussed above. The addition made by the AO is not sustainable. The ld. DR has also not brought anything on record contrary to the findings of ld. CIT-A. In the light of above reasoning, we hold that the order of the Ld. CIT(A) is correct and in ....... + More

  8. 2018 (2) TMI 1522

    TDS u/s 194J OR 194C - short deduction in respect of payments made towards Outsourcing expenses - assessee in default - Held that - A sum as been paid by the assessee to Renaissance Insurance Services for this purpose. As per schedule to the agreement dated 01.08.2007 entered into with the aforesaid vendor, digitization of records involved scanning and uploading of proposal forms, premium instruments, annexures, endorsement requests, policy recei....... + More

  9. 2018 (2) TMI 1519

    Claim of deduction u/s. 80IA - denial of claim as AO was of the view that assessee is only executing works contract as a contractor and not as a developer of infrastructural facilities - Held that - At the out set, it is to be agreed that the issue is covered in favour of assessee by the orders of the ITAT in earlier years in assessee s own case which the Ld.CIT(A) has followed. Consequently, we do not see any reason to interfere with the order o....... + More

  10. 2018 (2) TMI 1518

    Addition u/s 68 r.w.s. 56 - gift in question received from HUF - eligibility of HUF as a donor - Held that - The assessee is fair enough in not disputing the fact that the former category in clause (i) of (e) defining a relative qua an individual recipient does not include an HUF as a donor. The legislature has incorporated clause (ii) therein to deal with an instance of an HUF donee only receiving gifts from its members. We refer to Board s circ....... + More

  11. 2018 (2) TMI 1529

    Revision u/s 263 - benefit of deduction u/s 80-IA(4)(iv)(c) allowability - Held that - As regards the rental income, it is also required to be observed that it is an independent income having no direct nexus towards reimbursement of manufacturing or selling expenses, in the absence of the fact that the assessee was paying rent of staff quarters which was debited to profit and loss account. Thus it cannot be construed as income derived from the in....... + More

  12. 2018 (2) TMI 1530

    Addition of receipts as share premium and call in arrears - CIT and the ITAT were of the opinion that though the features of the case were unusual and the call arrears were liquidated after 10 years, equally the assessee was a public limited company and could not be expected to keep track of its individual shareholders and their details - Held that - While initially the addition based upon the Assessing Officer s assessment of the facts were prem....... + More

  13. 2018 (2) TMI 1528

    Non acceptance of declaration filed by the Petitioner under Section 88 of the Samadhan Scheme - determination of amount of tax payable under Section 90(1) - Held that - The Affidavit in Reply dated 9th April 1999 by the Respondent No.1 the Designated Authority itself in terms states that it has worked out the amount payable for the purpose of certificate dated 3 February 1999 by first adjusting the part payment made towards interest and only ther....... + More

  14. 2018 (2) TMI 1517

    Rectification of mistake - FTS has to be taxed at a concessional rate of 15% of the gross receipts as per the provision of Article 13(2) of the DTAA as against higher rate of tax provided at 20% of gross receipts u/s 115A of the Act - Held that - In the present case there is an agreement between India and U.K. for avoidance of double taxation and therefore the assessee is entitled to plead that taxability has to be as per the provision of the Act....... + More

  15. 2018 (2) TMI 1516

    Reopening of assessment - Non issuance of notice under section 143(2) - Held that - Non issuance of notice under section 143(2) of the Act by the Assessing Officer invalidates the order passed under section 143(3) r/w 147 of the Act. As far as the submissions of the learned Departmental Representative that assessee should have raised the objection against non issuance of notice under section 143(2) within a period of one month as per section 124(....... + More

  16. 2018 (2) TMI 1515

    Revision u/s 263 - deduction u/s 80IA (4) (i) not allowable to the assessee as the assessee was only an operating company and not an enterprise engaged in the business of infrastructure development - Held that - It is clear that an order cannot be termed as erroneous unless it is not in accordance with law - a certain assessment, the same cannot be branded as erroneous by the Ld. Principal Commissioner simply because, according to him, the order ....... + More

  17. 2018 (2) TMI 1514

    Depreciation on expenditure incurred on construction of Mumbra bypass road on BOT basis - Held that - The assessee is entitled to claim depreciation on the cost incurred on construction of the BOT facility, since, by incurring such investment the assessee has acquired a valuable commercial or business right in the nature described under section 32(1)(ii) r/w Explanation 32(1), Explanation 3(b) of the Act. BR BR Also in the preceding assessment ye....... + More

  18. 2018 (2) TMI 1513

    Liability of deduction of tax at source U/s 194H - liability to pay tax as the assessee in default U/s 201(1) & 201(1A) in respect of discount extended to the distributors for pre-paid SIM cards and recharge coupons - Held that - This issue of liability of the assessee to deduct tax at source in respect of discount allowed to the distributors on pre paid SIM cards and recharge vouchers has been considered by the Hon ble Jurisdictional High Co....... + More

  19. 2018 (2) TMI 1512

    Penalty u/s 271(1)(c) - exemption u/s 54F as claimed in the return of income - defective notice - non-striking off of the irrelevant clause - Held that - The notice talks about both the charges and it doesn t convey to the assessee as to which charge he has to respond. The notice thus demonstrate non-application of mind on the part of the AO. Further, we refer to the assessment order where, after discussing the issue relating to computation of ca....... + More

  20. 2018 (2) TMI 1511

    TDS u/s 194C - addition u/s 40(a)(ia) - payment of carriage inward charges and transport charges without deduction of tax at source - Held that - A specific contention was raised on behalf of the assessee before the Assessing Officer during the course of assessment proceedings itself that the transport charges in question were paid by the suppliers and the same were subsequently reimbursed by the assessee. The stand that there being no contract b....... + More

  21. 2018 (2) TMI 1540

    Claim of 12% GST over the value of works contract - scope of terms of the agreement - Court noted that the appropriate authority, who has to answer the claim of the petitioner/Association was the Commissioner of Commercial Taxes, but, he was not impleaded as a respondent - Held that - the Court directed the Commissioner of Commercial Taxes to consider the representation given by the petitioner/Association and pass orders on merits and in accordan....... + More

  22. 2018 (2) TMI 1539

    GST Council meetings - Postponement of meeting - It is the case of the petitioner that only as a political strategy, such meeting was conducted in violation of the Code of Conduct. It is alleged that the recommendations made in the 9th and 10th November, 2017 Council meeting are only to appease the voters in the ensuing elections. BR BR Held that - By virtue of constitutional amendment, Article 279A is inserted, which empowers the Hon ble Preside....... + More

  23. 2018 (2) TMI 1509

    Restoration of Registration of Courier License - All that the Revenue would argue is that the Tribunal should not have interfered with the concurrent orders for they are passed on the materials produced on record - Jurisdiction of CESTAT - Regulation 14 of the said Regulations - Held that - There are compliances to be made and particularly of execution of bond and furnishing of security. By Regulation 12, it is stated that a courier, who is regis....... + More

  24. 2018 (2) TMI 1510

    Payment of interest alongwith interest - applicability of EXIM Policy 1992-97 - Held that - we cannot direct consideration of this application made in the year 1993 by issuing a writ in the year 2018. An entirely new regime has come into force since the policy (EXIM Policy) and the circulars which are relied upon. Going by the affidavit of the respondents, it is evident that this was not a open ended scheme. It was in effect and force for a parti....... + More

  25. 2018 (2) TMI 1508

    Freezing of bank accounts - Communications addressed by the Directorate of Revenue Intelligence to the Bankers, namely Kotak Mahindra Bank and Bank of Baroda - Held that - In this case, when the petitioners state that to the knowledge of the DRI and the Customs Department, they have been importing consignments, having them cleared by payment of duty or otherwise exporting the goods with compliance of the Customs Act, 1962, suddenly there was no n....... + More

  26. 2018 (2) TMI 1506

    Import of restricted item - two consignments of 3- OD Tubing (seamless pipes) classifiable under CTH 7304 - confiscation - redemption fine - penalty - As per Foreign Trade Policy 2004-2009, import of such goods was allowed free . However, DGFT vide Notification No.64/2008 dated 24.11.2008 amended the policy which reads as Import Policy for the item Seamless Tubes/Pipes under 4 digit Exim Code 7403 will be amended to read as Restricted (instead of....... + More

  27. 2018 (2) TMI 1505

    Benefit of N/N. 7-21/2002-Cus dated 1.3.2002 as per Serial I52A - import of consignment of paper which was claimed by them as waste paper classifiable under Chapter Heading 47.07 - the applicant represented before the Commissioner that the goods were having inherent defects because of uneven coating and damaged sheets and therefore could not be used as such and were accordingly cleared by the supplier as a waste paper not capable of being put to ....... + More

  28. 2018 (2) TMI 1504

    Import of restricted item - old and used ballast wagon for demag - It appeared to Revenue that the same is not capital goods but only accessory and as such, being a second hand used part, was not importable without specific licence as per para 2.17 of the Foreign Trade Policy for the period 2004-09. BR BR Held that - the appellant have imported a second hand spare parts for equipment which enhanced capacity of the existing crane and the same has ....... + More

  29. 2018 (2) TMI 1499

    Release of imported seized goods - Desiccated coconut fine grade - goods have been expired long back - imported products were expired, and unfit for human consumption - refusal to draw samples on the ground that the consignment does not satisfy the labelling requirement BR BR Held that - the labels contained the details of the supplier, receiver, product, batch number, weight, date of production and expiry date. The main aspect to be noted herein....... + More

  30. 2018 (2) TMI 1503

    Insolvency process - delay in getting back the money - sale of the machinery attached by the order of this Court - Held that - As learned Senior Counsel appearing for the respondent/defendant in the suit that the respondent/defendant has obeyed all the orders of this Court and therefore he cannot be penalized for obeying the orders of this Court. The sum and substance of the contentions of Mr.APS.Ahluwalia, learned Senior Counsel is that having o....... + More

  31. 2018 (2) TMI 1502

    Winding up petition - whether any bona fide dispute or debate was raised by the appellant - Held that - We believe that the appellant has been marking time and delaying payment. As per acknowledgment in the statement of accounts dated 8th January, 2014, ₹ 12,00,155/- was due and payable. No payment has been made since then. Interest on the said amount would be due and payable. The reply to the company petition was filed belatedly after 222 ....... + More

  32. 2018 (2) TMI 1501

    Whether the Multi-National Accounting Firms (MAFs) are operating in India in violation of law in force in a clandestine manner, and no effective steps are being taken to enforce the said law. If so, what orders are required to be passed to enforce the said law? BR BR Held that - While we appreciate that it is for the policy makers to take a call on the issue of extent to which globalization could be allowed in a particular field and conditions su....... + More

  33. 2018 (2) TMI 1500

    Maintainability of petition - Arbitration agreement - This petition was contested by the respondent who in its reply denied all the allegations raised by the appellant and also submitted that since there was no arbitration agreement between the parties, the petition under Section 9 of the Act was not maintainable - Held that - As per sub-section (5), an arbitration clause contained in an independent document can also be imported and engrafted in ....... + More

  34. 2018 (2) TMI 1497

    Liability of interest and penalty - payment of tax prior to issuance of SCN - respondent had not reflected the correct value of the services rendered according to the exchange rate prescribed by RBI reference rate - Held that - the Adjudicating Authority has erred in not demanding the interest on the amount of service tax liability confirmed of ₹ 12,53,138/- - the interest liability arises even if the service tax liability is discharged by ....... + More

  35. 2018 (2) TMI 1498

    Non-payment of service tax - Renting of immovable property service - allegation under the SCN is that MIDC has not paid service tax on services charges collected from the holders of the plots situated at various Industrial areas/estates of the MIDC - circular dated 18th December, 2006 bearing No.89/7/2006. BR BR Held that - the activities performed by sovereign or public authorities under the provisions of law which are in the nature of statutory....... + More

  36. 2018 (2) TMI 1495

    Valuation - sale of petroleum products through dealers - appellant retains the benefit of discount/commission offered to the dealers - whether the appellant needs to be saddled with the additional duty liability in resection of the in petroleum products cleared to company owned and company operated (COCO) outlets during the period April 2002 to September 2004? BR BR Held that - It is undisputed that when the goods are cleared to outlets operated ....... + More

  37. 2018 (2) TMI 1494

    Classification of goods - Pulihora Paste - Biryani Masala Paste - respondent have classified the said products under Chapters 9 and Chapter 20 respectively of the Central Excise Act, 1985 claiming benefit of nil rate of duty - Revenue sought to classify the said products under chapter 21 as mixed condiments and seasoning liable to Central Excise Duty at the applicable rate - Held that - as regards Pulihora Paste , the First Appellate Authority ha....... + More

  38. 2018 (2) TMI 1493

    CENVAT credit - credit availed without receipt of material - appellant claims that the entire case is based on third party documents - Held that - the case is booked on the basis of statements of the transporter, first stage dealer and auction bidder. None of these statements have been retracted. All these statements contain admission that the transactions between the appellant and GAA were fictitious and paper transactions and no goods were inde....... + More

  39. 2018 (2) TMI 1492

    Refund of unutilized CENVAT credit - Rule 5 of the CCR 2004 - It is the case of the Revenue that when the CENVAT credit itself is not available, the question of availing the same and claiming refund under Rule 5 does not arise - Held that - the concurrent findings as recorded by both the lower authorities seems to be in consonance with the law as it is the avowed policy of Govt of India that the exports should not be burdened with taxes, specific....... + More

  40. 2018 (2) TMI 1489

    Valuation - deduction of freight and insurance on average basis - place of removal - Held that - at the material time depot was not included in the definition of place of removal, consequently, duty was required to be paid on the value at the factory gate. In these circumstances, cost of transportation and transit insurance cannot be included in the assessable value as a matter of principle - reliance placed in the case of UNION OF INDIA & OR....... + More

  41. 2018 (2) TMI 1490

    Valuation - includibility - quantity discount at various rates - It was alleged that appellant has not passed the quantity discount claimed by them completely to the buyers - Held that - ample opportunities were given and the appellant failed to substantiate their claim - It is seen that in the earlier proceedings before the Tribunal they had not raised this issue and they have admitted their liability and therefore, it is not open to them to rai....... + More

  42. 2018 (2) TMI 1491

    Refund claim - benefit of N/N. 64/95-CE dated 06/03/95 - unjust enrichment - Held that - the appellants have relied on the letter of the BPCL by the Assistant Commissioner of Central Excise, Chembur, where he has stated that the appellant should have claimed the refund as the goods were supplied from the IOCL installation. They have also relied on the certificate issued by the BPCL where it has been stated that the transaction payment between BPC....... + More

  43. 2018 (2) TMI 1488

    Refund claim - excise duty paid in excess - price variation clause - case of appellant is that their claim was not examined properly - Held that - There is no doubt that the appellant was to receive, as consideration, a lesser amount than that on which the duties were initially computed and paid and the contract price had not been registered with the jurisdictional authorities to acquire sanctity from which no deviations could be permitted; that ....... + More

  44. 2018 (2) TMI 1487

    CENVAT credit - common input services for all divisions - whether the appellant are entitled for the CENVAT credit on common input services namely gardening, canteen, premises maintenance, housekeeping, fire protection etc. for all divisions situated in the premises at Kanjur Marg? - Held that - except outdoor catering services, all other services are used in or in relation to the running of the factory which is engaged for production of final pr....... + More

  45. 2018 (2) TMI 1484

    SEZ unit - Refund of service tax paid - denial on the ground that the amount claimed had been availed as CENVAT credit by the appellant and that this availment had been suppressed in the documents accompanying the claim - Held that - It is seen from the records that appellant had filed the claims between May 2014 and November 2014. The appellant had reversed the CENVAT credit so claimed only October 2014 - the decision of the Hon ble Supreme Cour....... + More

  46. 2018 (2) TMI 1485

    CENVAT credit - input services - catering service - quality audit - garden maintenance - testing of samples - Held that - The credit in dispute on testing services is a mere ₹ 143 and that on catering services is a meagre ₹ 384. BR BR Quality audit - Held that - Quality audit is not intended to protect the intellectual property of the concentrate used in manufacture of beverages but has a direct bearing on the product served to the cu....... + More

  47. 2018 (2) TMI 1486

    CENVAT credit - premium paid on insurance policies - Held that - The decision of the Hon ble High Court in Commissioner of Central Excise & Service Tax, LTU, Bangalore v. Micro Labs Ltd 2011 (6) TMI 115 - KARNATAKA HIGH COURTdid examine the eligibility of tax paid the premium for availment of credit and held that merely because these services are not expressly mentioned in the definition of input service it cannot be said that they do not con....... + More

  48. 2018 (2) TMI 1480

    Principles of Natural Justice - TNVAT Act - fulcrum of the argument of the learned counsel for the petitioner is that the revision of assessment was based on the details culled out from the Departmental website and that in spite of the petitioner s request to furnish the details namely mismatch details and check post details, the same were not furnished - Held that - the respondent understood the scope of the direction and called for information ....... + More

  49. 2018 (2) TMI 1479

    Maintainability of petition - Issuance of Statutory C Forms - CST Act, 1956 - interstate purchases and transit sales under Section 6(2) - denial of exemption granted for transit sales under Section 6(2) on the ground that the petitioner has not filed the Statutory Forms C/E1 in support of such exemption claimed - Held that - It may not be necessary for this Court to delve on this issue any further on account of the factual turn of events which ha....... + More

  50. 2018 (2) TMI 1477

    Principles of Natural Justice - Alternative remedy of filing a revision - Section 54 of TNVAT Act - only grievance of the petitioner is that the objection made by the petitioner by way of reply dated 14.12.2010 had not been considered by the second respondent before passing the impugned order - Held that - it cannot be said that the second respondent had not considered the objections of the petitioner, amounting to violation of natural justice re....... + More

  51. 2018 (2) TMI 1478

    Finalization of assessment - authority of Assessing Officer to finalize assessment - Held that - after reply is given by the dealer, the Assessing Officer is bound to consider the reply and finalize the assessment based upon the facts and materials placed before him and he cannot close his eyes and state that the officials of the Enforcement Wing have given an adverse report against the petitioner and that therefore, he will blindly follow the re....... + More

  52. 2018 (2) TMI 1476

    Validity of assessment order - challenge to order on the ground that the respondent has not strictly adhered to the directions issued by this Court in the earlier writ petition being W.P.No.20189 of 2003 - principles of natural justice - Held that - the 1st respondent was required to call for the necessary records and details from the 2nd respondent and then conduct an enquiry and pass fresh orders on merits. However, the 1st respondent has parti....... + More

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