Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

Validity of survey conducted in the premises of petitioner - ...


DVAT Survey Invalidated: Lack of Commissioner's Approval Highlights Legal Process Abuse by DT&T Officers.

April 9, 2016

Case Laws     VAT and Sales Tax     HC

Validity of survey conducted in the premises of petitioner - DVAT - Only oral discussions between the officers concerned without any written approval of the Commissioner on file is a plain abuse of the process of law by the officers concerned of the DT&T - HC

View Source

 


 

You may also like:

  1. Key Highlights of Economic Survey 2019-20

  2. Assessment proceedings against one of the legal heirs - deceased/assessee had admittedly more than one legal representatives - Despite the legal heir's explicit...

  3. Dishonour of Cheque - abuse of the process of the court - Legal process can be undertaken to advance or vindicate the grievance, but it should not be permitted to be...

  4. Invocation of extraordinary writ jurisdiction - petitioner not entitled to exclusion of time taken in writ proceedings from limitation period for filing appeal. Abuse of...

  5. Filing of e-return by Legal Heir (LH) using DSC: Revised Process.

  6. Processing of refund claim under DVAT - Revenue's contention that the mandate of Sections 11(2) of the DVAT Act and Rule 12 of the CST Rules, overriding all other...

  7. CIRP Process - validity of order of the Presiding Officer under the Payment of Wages Act, 1936 - The order passed by the Presiding Officer under the Payment of Wages...

  8. Addition u/s 68 - Unexplained cash deposits - statement of the assessee admitting the income at the time of survey - subsequent retraction made by assessee - it is not...

  9. ITAT adjudicated on the validity of statements recorded during survey proceedings under Section 133A. The tribunal held that statements obtained during survey...

  10. Refund claim - denial of input tax credit - Section 9(2) (g) of the DVAT Act - what the VATO has done is clearly an abuse of the powers conferred to him under the DVAT...

  11. Classification of process amounting to manufacture - "Tufting" or a process "other than those processes" - Manufacture of PVC Tufted Coir Mats / Mattings / Floor...

  12. Seeking directions against the respondent no. 1/National Housing Bank (NHB) to consider and decide upon the petitioner’s representation - The High Court noted that the...

  13. Reopening of assessment - time limitation - DVAT Act - Revenue has sought to make no distinction between the liability under the DVAT and that under the CST Act. In...

  14. NCLAT dismissed the appeal, finding the Section 94 insolvency petition was a deliberate attempt to obstruct lawful recovery proceedings. The Appellant, as a personal...

  15. Dishonour of Cheque - vicarious liability of Director of the Company - The petitioner, a former non-executive additional director of the accused company, contended that...

 

Quick Updates:Latest Updates