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12620700Section 57 Attachment of immovable property Department proceeded to attach the immovable property in question as it was estate of the deceased -- Commr. in exercise of his powers under section 75, took into consideration the assessment orders for the assessment years 2012-13 and 2013-14. Ultimately, liability came to be fixed upon the father of assessee. The father of assessee passed away on 20-8-2014. Department wanted assessee, being the son of the original assessee, to discharge this liability. For this purpose, Department had invoked section 57 which is with respect to the special provision regarding the liability to pay tax in certai......
2021 TaxPub(VAT) 0103 (Guj-HC) Rajeshkumar Chandulal Modh v. State of Gujarat Directions Issued, Guj-HC, R/Special Civil Application No. 16606 of 2020, 16-Feb-2021

12620400Article 226 Writ Revision/reopening of regular assessment Petitioner abused the jurisdiction of High Court -- Petitioner had challenged a revision order passed by authority, pursuant to re-opening of the assessment under section 16 of the Tamil Nadu General Sales Tax Act, 1959 vide Notice, dated 7-7-2008 based on proposal of Enforcement Wing. The petitioner appeared to have collected the records based on which the notice for revising the assessment was issued. Petitioner submitted that the burden of proof on the department to prove any transaction or any turnover of a dealer was not liable to tax and th......
2021 TaxPub(VAT) 0100 (Mad-HC) Jasmines Excell v. Asstt. CCT Matter Remanded, Mad-HC, W.P. No. 28639 of 2010 & M.P. No. 1 of 2010, 22-Jan-2021

12620200Article 226 Writ Concessional benefit of tax Purchase of High Speed Diesel from suppliers in other States Difficulty in obtaining C-Form -- Petitioners expressed its difficulty in obtaining |C| forms under the provisions of the Central Sales Tax Act, 1956 in order to avail concessional benefit of tax for purchase of High Speed Diesel from suppliers in other States. Government Pleader for the Revenue agreed that the issue was in regard to entitlement to |C| Forms for purchase of High Speed Diesel from supplies outside State, to enable the dealers to seek a concessional rate of tax. Held: As decided in case of CCT v. Ramco Cements Ltd......
2021 TaxPub(VAT) 0098 (Mad-HC) Hari Krishnaa Spinning Mills (P) Ltd. v. State of Tamil Nadu Petition Allowed, Mad-HC, W.P. No. 1316 of 2021, 22-Jan-2021

12620100Article 226 Writ Classification of goods Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories -- Appeal before the Tribunal arose against an order passed by the Commr. of Commrl. Tax under section 59 of the U.P. Value Added Tax Act, 2008, whereby the Commr. of Commrl. Tax declared the commodities and Bicycle Chain Cover, Bell, Cycle Stand, Handle Grip Cover and Cycle Seat Cover, accessories and not parts of bicycle. Therefore, the same were held taxable as unclassified items, at the rate of 13.5% under Schedule V of the Act. Assessee being a dealer in bicycles and bicycle parts, challenged ......
2021 TaxPub(VAT) 0097 (All-HC) Garg Cycle House v. CCT Matter Remanded, All-HC, Sales/Trade Tax Revision No. 794 of 2011, 17-Feb-2021

12620000Article 226 Writ Principles of natural justice Validity of assessment order Availability of alternative remedy of appeal -- Petitioner filed this petition challenging the assessment orders passed under the provisions of the CST Act. It was no doubt true that this Court while exercising its jurisdiction may be very slow in interfering with the orders passed by statutory authorities when appeal was provided for, and this was more so when cases arise under the taxing statutes. Petitioner|s contention was that the assessment orders were without jurisdiction and in this regard, several decisions were relied upon, which we......
2021 TaxPub(VAT) 0096 (Mad-HC) Fl Smidth (P) Ltd. v. Asstt. CCT Matter Remanded, Mad-HC, W.A. Nos. 1167 & 1168 of 2020 and C.M.P. Nos. 14438, 14444 & 14445 of 2020, 08-Jan-2021

12619900Section 17 Assessment Cancellation of assessee|s registration on grounds different from those disclosed in show cause notice Validity -- A show cause notice was issued to assessee by Asstt. Commissioner of Commercial Taxes proposing to cancel assessee|s registration. Assessee was engaged in purchasing and selling goods to the same seller/purchaser. Thus, it was alleged that assessee was engaged in bogus sales. Assessee was engaged in purchasing and selling goods with firms that stood closed, only for the purpose of illegally obtaining Input Tax Credit (ITC). It was alleged that in the survey conducted by the Special Investigation......
2021 TaxPub(VAT) 0095 (All-HC) Annapurna Trading Co. v. CCT Matter Remanded, All-HC, Sales/Trade Tax Revision No. 56 of 2021, 19-Feb-2021

12520500 2021 TaxPub(VAT) 0068 (CESTAT-Mum) Amforge Industries Ltd. v. Commr. of C.E. Matter Remanded, CESTAT-Mum, Final Order Nos. A/87 603-87 606/2019-WZB in Appeal Nos. E/1541-1542/2006, 1083 & 1451/2007, 18-Jul-2019

12415400 2021 TaxPub(ST) 0013 (CESTAT-Bang) Karnataka Industrial Areas Development Board v. Commr. of C.T. Appeal Allowed, CESTAT-Bang, Service Tax Appeal No. 1681 of 2012, 09-Jun-2020

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