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12904600Article 226 Writ Levy of GST Concessional rate of tax Purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power -- Assessee was making inter-State purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of |C| Forms. After introduction of GST, he continued to purchase High Speed Diesel Oil, but, however, they could not download |C| Forms. When assessee enquired with revenue, he was informed that after introduction of GST regime on and with effect from 1-7-2017, assessee was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax, i.e., at 2% an......
2021 TaxPub(VAT) 0181 (Mad-HC) Adisankara Spinning Mills (P) Ltd. v. State Tax Officer In favour of Assessee, Mad-HC, W.P. (MD) No. 2717 of 2021 and W.M.P. (MD) No. 2241 of 2021, W.P. (MD) No. 2719, 2242, 2721, 2243, 2723, 2245, 2725, 2246 of 2021, 01-Apr-2021

12904500Article 226 Writ Levy of VAT Transfer of right to use machinery and equipments Award of contract by ONGC under a work order -- Petitioner was engaged in providing services of drilling and work over rig. Petitioner specialized in servicing and recharging oil wells of ONGC as per the requirements and specifications of ONGC. Carrying out such works includes drilling, work over rig and allied services. For such purpose, petitioner possesses its own equipments, tools, has high-skilled and semi-skilled manpower including engineers. Petitioner removed all its equipments and tools and also withdraws manpower deployed for the wo......
2021 TaxPub(VAT) 0180 (Trip-HC) John Energy Ltd. v. State of Tripura Petition Allowed, Trip-HC, W.P. (C) No. 723/2017, 06-Apr-2021

12904400Section 22 Assessment Refund of ITC Export sales Allegation that assessee should have applied for refund under section 18(3) within 180 days -- Assessee stated that representation was submitted to authority, pointing out the clerical error with reference to the returns filed for the month of January 2015, a sum was wrongly deducted from their available ITC as refund claimed for export sales. Petitioner was deemed to be assessed accordingly under section 22(2). Additional Government Pleader (Taxes), appearing on behalf of the respondent, raised the preliminary objection on the ground that assessee should have applied for refund under sec......
2021 TaxPub(VAT) 0179 (Mad-HC) IGP Engineers (P) Ltd. v. Asstt. CST Directions Issued, Mad-HC, WP No. 29756 of 2018, 23-Apr-2021

12904300Section 22 Assessment Validity Demand of differential duty Variation in stock -- The case on hand pertained to the assessment years 2015-16. Assessee|s assessment for the said year was finalised on deemed assessment basis under section 22(2). Assessee|s place of business was inspected by the Enforcement Wing Officials and stock difference was noticed. Based on the inspection proposal, authority issued pre-revision Notice. Thereafter, personal hearing was granted. Rejecting the stand of assessee, the proposals set out in show cause notice was confirmed and order was passed le......
2021 TaxPub(VAT) 0178 (Mad-HC) G.M. Life Style v. CCT Matter Remanded, Mad-HC, W.P. (MD) No. 10424 of 2017 & W.M.P. (MD) No. 7969 of 2017, 16-Mar-2021

12807300Article 226 Writ Levy of GST Concessional rate of tax Purchase of High Speed Diesel Oil for use in generation and distribution of electricity and other forms of power -- Assessee was making inter-State purchases of High Speed Diesel Oil on concessional rate of tax at 2% by way of |C| forms. After introduction of GST, he continued to purchase High Speed Diesel Oil, but, however, they could not download the |C| forms. When assessee enquired of Revenue, he was informed that after introduction of GST regime on and with effect from 1-7-2017, assessee was not entitled to make purchase of High Speed Diesel Oil from other States on concessional rate of tax, i.e., at 2% ......
2021 TaxPub(VAT) 0143 (Mad-HC) Alpha Silica Company v. Pr. Commr. & CCT In favour of Assessee, Mad-HC, W.P. No. 2956 of 2021, 25-Mar-2021

12905100Article 226 Writ Violation of the principles of natural justice Time granted to petitioner to put forth its submissions, whether enough or not Opportunity of hearing not provided -- The challenge was to orders of assessment for the periods 2013-14, 2014-15 and 2015-16, passed in terms of the provisions of the Tamil Nadu Value Added Tax Act, 2006 on the ground that opportunity of being heard was not provided to petitioner. Pre-assessment notices were initially issued by authority to which objections have been filed by the petitioner. Thereafter, there was no progress in the matter till a notice was issued by an incumbent officer. The notice erroneously stated that petitioner......
2021 TaxPub(VAT) 0186 (Mad-HC) Kiran Global Chems Ltd. v. Asstt. CST Directions Issued, Mad-HC, W.P. Nos. 10532, 10534 & 10536 of 2021 & WMP Nos. 11114, 11116, 11121, 11122, 11118 & 11119 of 2021, 28-Apr-2021

12900100 2021 TaxPub(ST) 0083 (CESTAT-Del) Jayaswal Neco Industries Ltd. v. Commr. of Cus., C.Ex. & S.T. Appeal Allowed, CESTAT-Del, Service Tax Appeal No. 50893 of 2015, 07-Oct-2020

12888300 2021 TaxPub(ST) 0076 (CESTAT-Mum) Traffic Manager, Mumbai Port Trust v. Commr. of S.T.-I Appeal Allowed, CESTAT-Mum, Service Tax Appeal No. 86265 of 2015, 23-Jul-2020

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