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12809400Article 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% a......
2021 TaxPub(VAT) 0164 (Mad-HC) Sasi Anand Spinning Mills India (P) Ltd. v. State of Tamil Nadu In favour of Assessee, Mad-HC, W.P. No. 663 of 2021, 25-Mar-2021

12807500Article 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 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......
2021 TaxPub(VAT) 0145 (Ker-HC) Cheriyan J. Puthiyadam v. State of Kerala In favour of Assessee, Ker-HC, WP(C). No. 1760 of 2010(T), 04-Mar-2021

12809000Section 3 Levy of tax Transfer of right to use goods or not Sale of goods, whether was in the course of import or not -- Petitioner challenged the order passed by authority for the assessment years 2004-2005 and 2005-2006. Authority levied tax on the petitioner under section 3A on the ground that |there was transfer of right to use goods| within the State by the petitioner in favour of four persons. Order was sought to be challenged primarily on the ground that the petitioner, a non banking financial company engaged in financing and equipment leasing to industrial consumers and the users had transferred a right to......
2021 TaxPub(VAT) 0160 (Mad-HC) Russell Credit Ltd. v. CTO Matter Remanded, Mad-HC, W.P. Nos. 37341 & 37342 of 2007 & M.P. Nos. 1 & 1 of 2007, 22-Mar-2021

12904200Rule 17 Writ Validity of assessment order Contention of petitioner that there was a violation of the principles of natural justice -- Petitioner suffered an adverse order of assessment and after the petitioner filed declaration forms in Form C and Form F towards inter-State sale and consignment sale, the revised order of assessment was passed. In the said order also, petitioner was called upon to pay tax and penalty. Aggrieved by the same, petitioner filed statutory appeal before the appellate authority and appeal was dismissed. Petitioner in the affidavit filed in support of petition had contended that appellate authority had......
2021 TaxPub(VAT) 0177 (Mad-HC) Arasan Syntex Ltd. v. The Appellate Deputy Commissioner (State Tax) Petition Allowed, Mad-HC, WP(MD) No. 24285 of 2019 and WMP(MD) No. 20893 of 2019, 31-Mar-2021

12808600Article 226 Writ Doctrine of Bias Levy of entry tax and penalty Maintainability -- Petitioner filed writ petition seeking High Court to issue an appropriate writ, order or direction and declare that levy of tax under section 3 of the Entry Tax Act, machinery provisions contained in Chapter IV and the levy of penalty under section 19 of the Entry Tax Act are ultra vires articles 265 and 300A of the Constitution with respect to entry of all goods into a local area within the State. It was prayed that this Court be pleased to issue an appropriate writ, Order or Direction and decl......
2021 TaxPub(VAT) 0156 (Bom-HC) Pernod Ricard India (P) Ltd. v. State of Goa Directions Issued, Bom-HC, Writ Petition No. 252 of 2020, 05-Apr-2021

12808500Article 226 Writ Maintainability Availability of efficacious and alternative remedy of appeal Service of notice -- Petitioner was engaged in business of generation and sale of wind power and purchased certain goods which were in nature of wind power equipment and accessories which were used for setting up and operation of wind power plant. Authority held that petition was not maintainable, in view of availability of efficacious and alternative remedy of appeal under the Statute. The claim of petitioner regarding purchase of taxable goods was not covered by valid purchase bills being used in erection of windm......
2021 TaxPub(VAT) 0155 (AP-HC) Ostro Anantapura (P) Ltd. v. State of Andhra Pradesh Petition Allowed, AP-HC, Writ Petition No. 382 of 2021, 08-Mar-2021

12808400Section 10(1)(b) Review petition Maintainability Rectification of mistake/error apparent on the face of record Government order cannot have retrospective effect -- The present application for review was instituted assailing Judgment passed in Writ Petition No. 401 (SB) of 2005 vide order dated 3-4-2017 by a Coordinate Division Bench. Applicant/State has argued on the basis of contentions that there was error apparent on the face of Judgment and Order passed by this Court. It was contended before the Division Bench that this Court had not considered the requisition as well as advertisement, pursuant to which, Petitioner/Respondent was appointed as Member of......
2021 TaxPub(VAT) 0154 (All-HC) State of U.P. v. Mohd. Zubair In favour of Assessee, All-HC, Civil Misc Review Application Defective No. 7 of 2021, 19-Mar-2021

12808300Section 70 Assessment Entitlement to Input Tax Credit Suppression of turnover or not -- Assessee was engaged in trading of polished granite slabs and filed turnover returns in Form No. VAT-100 for the tax period from April 2006 to March 2007. Asstt. CIT audited the books of accounts and rejected the returns filed by assigning reasons during the inspection of business premises of assessee by the CTO. He had noticed suppression of sales made against loose slips and also noticed excess stock. AA disallowed the benefit of input tax credit in respect of the purchase of granites and also......
2021 TaxPub(VAT) 0153 (Karn-HC) State of Karnataka v. Marudhar Granites In favour of Assessee, Karn-HC, STRP No. 96/2018, 25-Feb-2021

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