Hardship in following VAT Rules - filing of Forms - it is well ...

Court Upholds Strict VAT Compliance; Equity Can't Override Harsh Tax Laws Despite Filing Challenges.

June 6, 2013

Case Laws VAT and Sales Tax HC

Hardship in following VAT Rules - filing of Forms - it is well settled that equity has no place in taxing laws - a statutory rule cannot be said to be unreasonable merely because in a given case it operates harshly - HC

View Source

← Previous Next →

Hardship in following VAT Rules - filing of Forms - it is well ...

Court Upholds Strict VAT Compliance; Equity Can't Override Harsh Tax Laws Despite Filing Challenges.

June 6, 2013

Case Laws VAT and Sales Tax HC

You may also like:

HC ruled on VAT applicability to Set Top Boxes (STBs) under Karnataka VAT Act 2003. STBs were determined to be goods under section 2(15), capable of exclusive subscriber...

The case before the National Company Law Appellate Tribunal in Chennai involved the classification of Compulsorily Convertible Debentures (CCDs) that do not require...

Seeking service tax refund for payment of VAT liability - he petitioner had made the payment of the service tax for the periods in question voluntarily and had never...

HC condoned a 35-day delay in filing GST appeal, emphasizing that procedural delays should not override substantive justice. The petitioner had demonstrated compliance...

Transitional credit - Unutilized amount of Advanced VAT paid - The court found that if the amount of advance tax paid under the VAT regime remained unutilized, it should...

Levy of penalty - smuggling of Gold - baggage rules - The case involved the petitioner's challenge against the imposition of a penalty under Sections 112(a) and 112(b)...

Money Laundering - Jurisdiction of lower court - If the ED wants to invoke the provisions of the PMLA to discern the offence under Section 3 of the PMLA, the designated...

Seeking rectification in Form GSTR-1 - limitation period - Works contract services - Input Tax Credit (“ITC”) - non-uploading of the invoices in GSTR-1 as B2B invoice -...

Priority of secured creditors under the SARFAESI Act over claims by the Income Tax Department. The respondent mortgaged the property to the petitioner in 2013-14, prior...

Burden to bear the GST amount - Arbitration award- supply of the elevators - The phrase “ex aecquo et bono” means according to equity and conscience. It empowers the...

The High Court rejected the petition challenging SEBI's decision to not accept the settlement applications. The petitioner's documents were deficient, and it failed to...

The High Court considered the levy of VAT on a franchise of a trademark, analyzing whether the transfer of the right to use goods constituted a deemed sale. Citing a...

The Calcutta High Court addressed the maintainability of a writ petition concerning a contractual dispute in the private law realm involving arrears of rent. The court...

HC invalidated an ex parte service tax assessment order due to procedural irregularities. The court found that the order-in-original was passed five years after the show...

The HC ruled that amendments to Section 39 of the Insurance Act, 1938, particularly subsections (7) and (8), do not override succession laws. Despite language suggesting...

Quick Updates: