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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. Dishonor of Cheque - The story put forward by the accused that the cheques were given by way of security is not believable in absence of further evidence to rebut the...

  7. 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...

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

  9. Dishonor of Cheque - insufficiency of funds - misuse of blank signed cheques by power agent - In the absence of the Principal appearing before this Court to substantiate...

  10. Dishonor of cheque - Is "an Insolvent" a immune from criminal prosecution arising out of dishonour of cheque? - Held No - HC

 

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