Cancellation of the permission to pay tax on compounded basis - ...

VAT and Sales Tax

June 22, 2023

Cancellation of the permission to pay tax on compounded basis - shifting of business premises - On applying the principle of noscitur a sociis, to determine the scope and ambit of sub clause (iv) of Section 8(f), it can be safely stated that the shifting of a place of business can be cited as a valid and sufficient reason for cancelling a permission already granted only if such shifting is without the knowledge of the Assessing Officer and thereby had an element of suppression of relevant information or failure to furnish relevant information. - HC

View Source

← Previous Next →

Cancellation of the permission to pay tax on compounded basis - ...

VAT and Sales Tax

June 22, 2023

You may also like:

Reduction in tax liability - payment of tax at compounded rate - The assessee with open eyes applied under the scheme and obtained permission. There was no cause for any...

Recovery of short paid service tax - Construction of Complex Service - adjustment of the excess service tax paid - Service Tax when introduced followed the receipt based...

Refund of service tax paid - rejection on the ground of failure to cross the bar of unjust enrichment - It is difficult to understand from where he borrowed this...

Eligibility to make adjustment of excess service tax paid against future service tax liability - Claim of Excess service tax paid due to issuance of revised invoice -...

Cancellation of registration due to shifting of unit from one state to another - Seeking restoration of Goods and Service Tax (GST) registration, which was canceled...

Jurisdiction - power of respondent to seal the business premises - proper authorization - access to the business premises was not denied by the petitioner - Revenue...

Compounding of offences - KVAT Act - For compounding an offence, which of the compounding fees should be paid by the assessee: the one prevailing when the evasion took...

Payment of Tax at compounding rate – Rejection of benefit due to Shifting of place of business – No opportunity of being heard was given to petitioner – Assessing...

Consulting engineers also allowed to pay service tax on receipt basis, CBEC amends POT Rules, 2011

Cancellation of registration of Firm - The case involved a challenge to the cancellation of the petitioner's firm's GST registration due to non-filing of returns for a...

Levy of purchase tax payable - purchase of turmeric - Section 12 (2) of the Tamil Nadu Value Added Tax, 2006 - There was a paradigms shift from TNGST Act, 1959 when...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

Rate of tax – Option of Compounding of Tax - there can not be two assessments for the same period of time, one on compounded basis and another on regular basis. - HC

The extra shift allowance has to be calculated on the basis of number of days in which the factory had worked for extra shift and not on the basis of individual...

Cancellation of GST registration of petitioner - The High Court found that the cancellation orders were arbitrary as they did not consider the returns filed by the...

Quick Updates: