Subscription   Feedback   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Articles Highlights TMI Notes SMS News Newsletters Calendar Imp. Links Database Experts Contact us More....
Extracts
Home List
← Previous Next →

VITHALANI EXPORTS Versus ASSISTANT COMMISSIONER OF COMMERCIAL TAX GHATAK-4

2015 (9) TMI 98 - GUJARAT HIGH COURT

Levy of Tax – Absence of Sufficient reasons – Vide impugned order petitioner was asked to pay tax under provisions of Gujarat Value Added Tax Act, 2003 wherein it was held that registration of those sellers from whom petitioner had purchased some goods had been cancelled and therefore, petitioner was liable to pay tax – Petitioner seeking quashing of assessment order passed by Respondent and direction to grant input tax credit – Held that:- AO has not dealt properly with case and ought to have d .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

THE PETITIONER : MR MANISH K KAJI, ADVOCATE FOR THE RESPONDENT : MS MAITHILI MEHTA, AGP ORDER (PER : HONOURABLE MR.JUSTICE A.J.DESAI) 1. Rule. Ms. Maithili Mehta, learned AGP waives service of notice of Rule on behalf of respondent. 2. The matter is taken up for final hearing with the consent of the learned advocates for the respective parties. 3. Pursuant to notice issued by this Court, affidavitinreply is filed by the respondent opposing the petition. Affidavitinrejoinder is also filed by the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

03, of ₹ 15,64,991/as claimed. [b] The Hon'ble Court be pleased to direct the respondent to grant input tax credit of ₹ 1,20,145/in the assessment under the CST Act and the same may therefore be adjusted against the demand raised under the CST Act. [c] Pending the final disposal of this petition, the respondent, its servants and agents be restrained from recovering any amount pursuant to the demand notice issued by him dt.31.03.2015 received on 22.04.2015. [d] The Hon'ble Cou .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

the impugned assessment order dated 31.03.2015 submitted that the impugned order by which the petitioner has been asked to pay the tax under the provisions of the Gujarat Value Added Tax Act, 2003 (herein after referred to as 'the act' for short) wherein it is held that the registration of those sellers from whom the petitioner had purchased some goods had been cancelled and therefore, the petitioner is liable to pay the tax. However, the authority has not examined the documentary eviden .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

what is new what is new
  ↓     bird's eye view     ↓  


|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version