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 / Sales Tax - Highlights / Catch Notes

Home Highlights May 2025 Year 2025 This

HC allowed the tax assessment petition partially, setting aside ...


Tax Assessment Petition Partially Allowed: Procedural Flaws Identified, Remanded for Fresh Evaluation of 2017-18 Tax Year

May 14, 2025

Case Laws     VAT / Sales Tax     HC

HC allowed the tax assessment petition partially, setting aside the revisional order for tax years 2014-15, 2015-16, and 2016-17, while remanding the matter for fresh assessment for 2017-18. The court found procedural irregularities in the original assessment, specifically noting the Revisional Authority's failure to adequately address legal questions raised and lack of substantive assessment documentation. The remand directs the Assessing Authority to conduct a comprehensive reassessment for the April-June 2017 period in compliance with TVAT Act provisions, ensuring proper evaluation of turnover and potential penalties.

View Source

 


 

You may also like:

  1. Non-service of show cause notice violated principles of natural justice. Respondent imposed tax liability without providing opportunity and documents to petitioner for...

  2. HC set aside assessment orders due to procedural deficiencies in tax evaluation. Authority failed to consider complete financial details, particularly regarding tax...

  3. HC held that the tax authority improperly issued a show-cause notice demanding reversal of Input Tax Credit (ITC) without considering the petitioner's prior voluntary...

  4. ITAT allowed the appeal and remanded the case for reassessment. The Tribunal found procedural irregularities in the assessment order, specifically noting that the...

  5. HC allowed the petition, reversing the Input Tax Credit (ITC) order due to procedural irregularities. The court found respondent failed to properly consider petitioner's...

  6. HC allowed the writ petition challenging input tax credit rejection, remanding the matter to the tax authority. The court relied on a prior Division Bench judgment...

  7. HC set aside the impugned order regarding time limitation and GSTR-3B/GSTR-2A mismatch dispute. The petitioner's willingness to deposit 25% of disputed tax amount was...

  8. CESTAT adjudicated a complex customs proceedings case involving procedural safeguards under Section 155 of Customs Act, 1962. The tribunal found that the original...

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

  10. HC quashed assessment order due to procedural non-compliance under Section 74 of TN GST Act, 2017. AO failed to determine tax liability and disregarded Commissioner's...

  11. Principles of natural justice violated due to lack of proper communication regarding show cause notice and order, leading to tax demand confirmation without petitioner's...

  12. Section 90 of the Income Tax Act allows relief from double taxation by granting foreign tax credits (FTCs) on foreign income taxed in both India and the other country....

  13. CESTAT examined service tax demands on bank transfers and ledger credits. Appellant contested that Rs.11,11,34,154/- of intra-bank transfers should be deducted instead...

  14. The case involved a dispute regarding differential duty on goods with a Certificate of Origin from Zanzibar, warehoused during transit in the UAE. The Appellate Tribunal...

  15. HC set aside adjudication order u/s 74(9) of WBGST/CGST Act 2017 and remanded for fresh consideration. The adjudicating authority failed to address key submissions...

 

Quick Updates:Latest Updates