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VAT - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Demand of interest - cheques given by petitioner to Enforcement ...

VAT and Sales Tax

September 7, 2016

Demand of interest - cheques given by petitioner to Enforcement Wing Officials during inspection got dishonoured - In the absence of any assessment, even provisional, and a notice of demand no interest would be payable under Section 24(3) - demand of interest without jurisdiction - writ petition allowed - HC

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  1. Recovery of dues - power of enforcement wing officials to collect cheques - It is very clear that the enforcement wing officials cannot usurp the powers of the assessing...

  2. Spot inspection -cheque forcibly demanded from assessee - It is not proper for the revenue to demand the payment of tax, by the petitioner without issuing a prior notice...

  3. Validity of assessment order - Without embarking upon the exercise of ascertaining whether the first respondent has applied his / her mind independent of the proposal...

  4. Forceful collection of Tax - The Enforcement Wing officials had no jurisdiction to collect tax at the time of the inspection, without verification of the monthly...

  5. Denial of input tax credit - Validity of assessment order - demand based on defects pointed out by the Enforcement Wing - A report from the Enforcement Wing may be a...

  6. Application u/s 220(6) for stay of unreasonably high-pitched and that enforcement of recovery of the demand - applicant directed to deposit 10% of the demand.

  7. Stay of demand for penalty u/s.271(1)(c) - quantum appeal pending - assessee prima-facie having fair chance of win - enforcement for recovery would cause serious loss...

  8. Principles of natural Justice - Non-application of mind - It is settled law that there must be an independent assessment made by the second respondent, while passing the...

  9. Validity of assessment order - Circular No.3 has empowered the Assessing Officers to henceforth independently deal with the assessment without being influenced by the...

  10. Principles of Natural Justice - reversal of Input Tax Credit - assessing authority would lead us to infer that he has taken the report submitted by the Enforcement Wing...

 

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