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12457500 2021 TaxPub(ST) 0017 (Mad-HC) K7 Computing (P) Ltd. v. Commr. of GST & C.E. Petition Dismissed, Mad-HC, W.P. Nos. 25923 & 31485 of 2018 & WMP. Nos. 30125 & 36693 of 2018, 29-Oct-2020

12488300 2021 TaxPub(ST) 0031 (Karn-HC) Indian Machine Tool Manufacturers Association v. Union of India Karn-HC, Writ Petition No. 11220/2020 (T-RES), 23-Oct-2020

12621200Article 226 Writ Validity of assessment order Remand of matter -- Challenge made in this writ petition was to the Order passed by the Deputy Commissioner of State Tax rejecting the appeal of the petitioner. Assessment Order came to be passed by the Asstt. Commr. of Sales Tax under the Central Sales Tax Act, 1956 assessing a sum as the central sales tax payable by petitioner. After addition of interest and penalty under various provisions of the Maharashtra Value Added Tax Act, 2002, the total amount payable by the petitioner was worked out. Assailing the orde......
2021 TaxPub(VAT) 0108 (Bom-HC) Starlog Enterprises Ltd. v. UOI & Ors. Matter Remanded, Bom-HC, Writ Petition (L) No. 474 of 2021, 21-Jan-2021

12401300 2021 TaxPub(ST) 0009 (Mad-HC) Freight Systems (India) (P) Ltd. v. CCGST & CE Petition Allowed, Mad-HC, Writ Petition No. 1618 of 2019 & WMP Nos. 1800 & 1801 of 2019 & WMP Nos. 5609 and 5624 of 2019, 28-Feb-2019

12542600Section 54 Imposition of penalty under section 54(1)(14) Intent to evade tax Assessee had duly produced his books of account -- A vehicle was seized by the mobile squad of the Commercial Tax Unit at the time it was importing goods from outside the State. Import declaration was found to be filled by magic ink which vanished after being exposed to high temperature. Enforcement Authorities inferred an intent to evade assessment and payment of tax and accordingly seized the goods which were being imported by the said vehicle by assessee. The goods were released after deposit of security. AO imposed the penalty of the same am......
2021 TaxPub(VAT) 0077 (All-HC) CCT v. S/S Atul Trading Company In favour of Assessee, All-HC, Sales/Trade Tax Revision No. 5 of 2020, 09-Jan-2020

12542500Section 66 Refund of tax paid on purchase of inputs Inputs disallowed included purchase of food and beverages, housekeeping and office maintenance, printing and stationery, maintenance of photocopying machine, sports goods and events, car lease, etc. -- Assessee was a unit located in Special Economic Zone and was engaged in the business of software development. It is the case of assessee that in terms of section 20(2), he was entitled to refund of tax paid on purchase of inputs. Assessee made an application of refund of an amount being tax paid on purchase of inputs, before the Assistant Commissioner of Commercial Taxes, who by an Order granted refund to the part amount only. Refund was further reduced by the Joint Commissioner of Commercial Ta......
2021 TaxPub(VAT) 0076 (Karn-HC) Cerner Healthcare Solutions (P) Ltd. v. Addl. CCT In favour of Assessee, Karn-HC, S.T.A. No. 155 of 2016, 21-Jan-2021

12542400Section 6 Levy of tax Job-work Trading and sales in absence of Form-F Leviability -- Assessee assailed the order of the Trade Tax Tribunal, whereby the appeal preferred by assessee was rejected. It was submitted by assessee that during the assessment year 2004-05 AO accepted the books of account as well as turnover declaration submitted by assessee under the Central Sales Tax Act. But, during the said assessment year assessee had not done the job/work for which it had received an amount as job work charges. After doing the job work, the same was returned to the party concerned o......
2021 TaxPub(VAT) 0075 (All-HC) Hindon Forge (P) Ltd. v. CCT Directions Issued, All-HC, Sales/Trade Tax Revision No. 791 of 2009, 06-Jan-2020

12542300Section 8 Best Judgment assessment Enhancement of taxable turnover Rejection of books of account -- By means of this appeal, assessee challenged the order of Commercial Tax Tribunal, whereby the second appeal preferred by assessee was dismissed and the appeal preferred by the revenue was allowed and the order of the Assessing Authority was restored. A survey was conducted by the Special Investigation Branch of Trade Tax Department (SIB) at the factory premises of assessee. On the basis of the report submitted by the Special Investigation Branch, AO rejected the books of account submitted by as......
2021 TaxPub(VAT) 0074 (All-HC) Kisan Gramodyog Sansthan v. CCT Against Assessee, All-HC, Sales/Trade Tax Revision No. 777 of 2008, 09-Jan-2020

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