Journal CLL


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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)