Journal CLL Search : Select : Issue 66-3 Issue 66-2 Issue 66-1 Issue 65-6 Issue 65-5 Issue 65-4 Issue 65-3 Issue 65-2 Issue 65-1 Issue 64-6 Issue 64-5 Issue 64-4 Issue 64-3 Issue 64-2 Issue 64-1 Issue 63-6 Issue 63-5 Issue 63-4 Issue 63-3 Issue 63-2 Issue 63-1 Issue 62-6 Issue 62-5 Issue 62-4 Issue 62-3 Issue 62-2 Issue 62-1 Issue 61-6 Issue 61-5 Issue 61-4 Issue 61-3 Issue 61-2 Issue 61-1 Issue 60-6 Issue 60-5 Issue 60-4 Issue 60-3 Issue 60-2 Issue 60-1 Issue 59-6 Issue 59-5 Issue 59-4 Issue 59-3 Issue 59-2 Issue 59-1 Issue 58-6 Issue 58-5 Issue 58-4 Issue 58-1-2-3 Issue 57-6 Issue 57-5 Issue 57-4 Issue 57-3 Issue 57-2 Issue 57-1 Issue 56-6 Issue 56-5 Issue 56-4 Issue 56-3 Issue 56-2 Issue 56-1 Issue 55-6 Issue 55-5 Issue 55-4 Issue 55-3 Issue 55-2 Issue 55-1 Issue 54-6 Issue 54-5 Issue 54-4 Issue 54-3 Issue 54-2 Issue 54-1 Issue 53-6 Issue 53-5 Issue 53-4 Issue 53-3 Issue 53-2 Issue 53-1 Issue 52-6 Issue 52-5 Issue 52-4 Issue 52-3 Issue 52-2 Issue 52-1 Issue 51-6 Issue 51-5 Issue 51-4 Issue 51-3 Issue 51-2 Issue 51-1 Issue 50-6 Issue 50-5 Issue 50-4 Issue 50-3 Issue 50-2 Issue 50-1 Issue 49-6 Issue 49-5 Issue 49-4 Issue 49-3 Issue 49-2 Issue 49-1 Issue 48-6 Issue 48-5 Issue 48-4 Issue 48-3 Issue 48-2 Issue 48-1 Issue 47-6 Issue 47-5 Issue 47-4 Issue 47-3 Issue 47-2 Issue 47-1 Issue 46-6 Issue 46-5 Issue 46-4 Issue 46-3 Issue 46-2 Issue 46-1 Issue 45-6 Issue 45-5 Issue 45-4 Issue 45-3 Issue 45-2 Issue 45-1 Issue 44-6 Issue 44-5 Issue 44-4 Issue 44-3 Issue 44-2 Issue 44-1 ** Full report can only be viewed from Issues published within your subscription period. Income Tax Act, 1961 Section 280A of the Income Tax Act, 1961 read with Section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015—Designation of Special Courts in the State of Madhya Pradesh Notification No. 44/2022, dtd. 22-4-2022 [F. No. 285/30/2021-IT(Inv.V)/CBDT] Constitution of India, 1950 Article 226—Writ petition—Maintainability of petition—Non-compliance with the pre-deposit Punjab Agro Food Grains Corporation Ltd. v. State of Punjab & Ors. 2022 TaxPub(VAT) 72 (P&H-HC) Tamil Nadu Value Added Tax Act 2006 Section 27—Reassessment—Violation of principles of natural justice—No personal hearing granted—Validity V.R. Muthu & Bros. v. STO 2022 TaxPub(VAT) 63 (Mad-HC) Tamil Nadu Value Added Tax Act 2006 Section 27—Assessment—Principles of natural justice—No reasonable opportunity given to assessee M.S. Marketing v. State Tax Officer 2022 TaxPub(VAT) 95 (Mad-HC) : (2022) 97 GSTR 373 (Mad) Tripura Sales Tax Act, 1979 Section 13—Additional sales tax—Huge quantity of cement damaged in Railway transportation—Assessee did not corporate the findings of AO Stores & Spares Corporation v. State of Tripura 2022 TaxPub(VAT) 71 (Tripura High Court-HC) Gujarat Value Added Tax, 2003 Section 44—Attachment of property—Condition precedent for invoking section 34(8A) was not fulfilled—Allowability Oceanic Motors (P) Ltd. v. State of Gujarat 2021 TaxPub(VAT) 295 (Guj-HC) : (2021) 89 GSTR 13 (Guj) Karnataka Value Added Tax Act, 2003 Section 66—Input credit—Allowability of—Tax paid on purchase of Mining Tippers Vedanta Ltd. v. Addl. CCT 2021 TaxPub(VAT) 360 (Karn-HC) Tamil Nadu Value Added Tax Act 2006 Section 27—Reassessment—Violation of principles of natural justice—No personal hearing granted Emrald Resilient Tyre Manufacturers (P) Ltd. v. Asstt. CST 2022 TaxPub(VAT) 76 (Mad-HC) Tamil Nadu Value Added Tax Act 2006 Section 27—Assessment—Principles of natural justice—No reasonable opportunity given to assessee C.S.N. System v. State Tax Officer 2022 TaxPub(VAT) 96 (Mad-HC) Orissa Sales Tax Act, 1947 Section 12—Levy of tax—Availability of Sales tax exemption—Hotel business or guest house Akbari Continental (P) Ltd. v. State of Odisha 2022 TaxPub(VAT) 50 (Ori-HC)