13205200 2021 TaxPub(ST) 0101 (CESTAT-Mum) Autobahn Enterprises (P) Ltd. v. CST CESTAT-Mum, Service Tax Appeal No. 87226 of 2014/MUM, 07-Sep-2021

13069000 2021 TaxPub(VAT) 0226 (Ker-HC) G. Santhosh Kumar v. State of Kerala Petition Allowed, Ker-HC, Crl. M.C. No. 2237 of 2021, 12-Jul-2021

13070400Rule 12(7) Assessment Reopening of assessment Non submission of declaration forms for exorbitant period -- Assessee was assessed and demand was raised for non-submission of declaration forms for stock transfer from its head office to branch office. Assessee ignored reminders from department and approached department in 2019 when its land was attached and recovery proceedings were initiated. It requested for reopening of assessment for submission of declaration forms for stock transfer. Held: While proviso to rule 12(7) of the CST rules gives opportunity to the dealer to make belated submission of dec......
2021 TaxPub(VAT) 0240 (AP-HC) Shanti Alloys (P) Ltd. v. CTO Against Assessee, AP-HC, Writ Petition No. 11755 of 2021, 06-Jul-2021

13069900Section 6 Purchase tax Levy of tax Without identifying nature of transation -- Department levied purchase tax on the basis of purchases made by assessee holding that the said purchases were covered under section 6 of KST Act, 1957. Held: It was found that no finding was recorded with regard to the nature of transaction and consequently purchase tax could not be levied. Matter was remanded for fresh decision.
2021 TaxPub(VAT) 0235 (Karn-HC) Philips India Ltd. v. State of Karnataka In favour of Assessee, Karn-HC, S.T.R.P. No. 202 of 2015, 02-Jul-2021

13070700Section 39 Reassessment Validity Time limitation Reassessment initiated after period of 8 years -- Assessee sold arecanut through M/s. M. and received |C| Form from the aforesaid purchaser. Department conducted investigation and it was found that |C| Forms produced by the aforesaid dealer were bogus. Joint Commissioner informed AA that |C| Form produced by the purchasing dealer was found to be invalid. AA reopened the assessment and rejected |C| Form produced by assessee. Tribunal held that proceeding for re-assessment was barred by limitation. Held: After a period of eight years, a propositi......
2021 TaxPub(VAT) 0243 (Karn-HC) State of Karnataka v. Central Arecanut & Cocoa Marketing & Processing Co-operative Ltd. (CAMPO) In favour of Assessee, Karn-HC, S.T.R.P. No. 24 of 2017 in S.T.A. No. 517 of 2015, 01-Jul-2021

13069600Section 2 Input tax credit Credit availed of before commencement of commercial production Eligibility of -- Issue arose for consideration as to whether Tribunal was right in holding that input tax credit in respect of capital goods cannot be availed of before commencement of commercial production as per section 12(2). Held: The deduction of input tax has to be allowed on fulfillment of one of the conditions, namely, after commencement of commercial production, sale of taxable goods and sale of any goods in the course of export out of the territory of India by registered dealer. There was no element to......
2021 TaxPub(VAT) 0232 (Karn-HC) Mangalore Refinery & Petrochemicals Ltd. v. State of Karnataka In favour of Assessee, Karn-HC, S.T.R.P. No. 433 of 2017, 01-Jul-2021

13068800Section 2(15) Alternative remedy Sustainability of filing of writ petition, instead of filing of appeal -- Assessee filed writ petition holding that certain facts were not considered while passing order by the adjudicating authority. Held: As there was alternative remediy of filing appeal before the Appellate Deputy Commissioner and thereafter with the Appellate Tribunal, therefore, the writ petition stands disposed of.
2021 TaxPub(VAT) 0224 (Mad-HC) Christian Medical College Vellore Association v. State of Tamil Nadu Against Assessee, Mad-HC, W.P. No. 11297 of 2012 and M.P. No. 1 of 2012, 01-Jul-2021

13069700Section 21 Evasion of tax Assessee paying tax at lower rate No wilful evasion on the part of assessee -- Assessee had let out 4 vehicles but had not got himself registered and submitted hire charges turnover, a show-cause notice proposing levy of tax at the rate of 1% of the hire charges by treating the dealer as TOT dealers was served upon assessee. Subsequently, Assessing Authority noticed that the rate of tax ought to be levied at 14.5% as per section 4(8). Accordingly, a revised notice was served upon assessee. Held: There was no averment in revised notice that there was wilful evasion on the p......
2021 TaxPub(VAT) 0233 (AP-HC) Namburi Venkata Santosh v. State of Andhra Pradesh In favour of Assessee, AP-HC, Writ Petition No. 12437 of 2021, 30-Jun-2021

13070300Section 17(5)(h) Input tax credit Reversal of input tax credit on account of manufacturing loss Validity -- Assessee was manufacturer It availed of input tax credit on inputs damaged in transit or destroyed at some intermediary stage of manufacture. Department asked assessee to reverse input tax credit pertaining to inputs so damaged. Held: Loss by consumption of input which was inherent to manufacturing loss was misconceived and such loss was not contemplated or covered under section 17(5)(h).
2021 TaxPub(VAT) 0239 (Mad-HC) Saradhambika Paper & Board Mills (P) Ltd. v. STO In favour of Assessee, Mad-HC, W.P. Nos. 590, 595, 593, 594, 596, 591, 7663, 7668, 7670, 7664 & 7667 of 2021 and WMP. Nos. 657, 8187, 8183, 8185, 8189 & 8191 of 2021, 30-Jun-2021

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