Appellate Authority

Mere E way bill Expiry not amount as intention to evade taxes

Hero Steel Limited Vs Assistant Commissioner State Taxes & Excise-cum- Proper Officer (GST Appellate Authority)

Tax/ penalty under section 129 of CGST Act 2017 cannot be imposed merely for expiry of E way bill without proving the intention to evade tax...

PVAT: HC deletes penalty imposed for carrying Invoice in Mobile instead of Hard Copy

Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab)

Rakesh Jewellers Vs State of Punjab (VAT Appellate Tribunal, Punjab) Brief facts relevant for the decision of the present appeal are that the appellant had purchased 1KG gold bar from M/s Robiun Jewellers Pvt. Ltd., Sarafan Bazar, Hoshiarpur vide invoice dated 23.03.2017 and was transporting the same in the car. The said gold bar was [&he...

Information under RTI cannot be denied to A company or a corporation

Utility Premises Private Limited Vs Central Public Information Officer (First Appellate Authority of IBBI)

Utility Premises Private Limited Vs Central Public Information Officer (First Appellate Authority of IBBI) The Respondent had stated that under RTI Act, only citizens can seek information and since the Applicant being a Company is not a citizen, it is not eligible to seek information under RTI Act. In J.C. Talukdar vs. C.E.(E) CPWD Kolkat...

Entry Tax: Section 5 & Section 6 of West Bengal Finance Act, 2017 are ultra-vires & unconstitutional

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal)

Tata Steel Ltd. Vs The State of West Bengal (West Bengal Taxation Tribunal) 1. Prelude The above bunch of cases have been heard analogously. West Bengal Tax On Entry of Goods into Local Area Act. 2012 (hereinafter referred as Entry Tax Act) was introduced w.e.f 01.04.2012 in purported exercise of the power conferred under Article [&hellip...

Tribunal allows adjustment of pre-deposit u/s 62(5) of PVAT Act 2005

Sunyana Sales Corporation Vs State of punjab (Punjab VAT Tribunal)

Sunyana Sales Corporation Vs State of Punjab (Punjab VAT Tribunal) The Hon’ble Punjab VAT Tribunal allows adjustment of pre-deposit u/s 62(5) of PVAT Act 2005 from refund amount applied of subsequent periods. It has been laid down that despite judgement of Hon’ble Supreme Court in Tecnimont case (which lays down that no waiver...

Appellant can’t be penalized for inability of an advocate who had expired

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab)

Chopra Generators Vs State of Punjab (VAT Tribunal, Punjab) There is a specific provision made by the legislature in its wisdom i.e. Section 64 which enables Appellate Authority to condone; the delay in the interest of justice if it is not filed within stipulated period. The First Appellate Authority has considered the plea raised before ...

PVAT: No penalty merely for issue of invoice in two consecutive serial numbers

Nandrh Sports Industries Vs State of Punjab (VAT Tribunal, Punjab)

Punjab VAT Tribunal held that merely because the invoice is issued in two consecutive serial numbers, that cannot lead to presumption of tax evasion. Hence Penalty levied u/s 51(7) (b) of Punjab VAT Act 2005 is quashed....

Penalty not justified merely for mentioning document No. instead of Invoice No. in E way bill

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani)

Neelmetal Products Ltd. SIDCUL Pantnagar Vs Commissioner State Tax (Joint Commissioner (Appeal), State Tax, Haldani) Penalty not justified where E way bill was generated against Invoice Number instead of Bill of Entry- Uttarakhand Appellate Authority Uttarakhand GST Appellate authority sets aside penalty order under section 129 for cleric...

ITC can be claimed even in Mismatch of 2A & 2B provided Purchasing Dealer has taken all steps diligently

Honeywell Automation India Ltd. Vs Commissioner of Trade & Taxes ( Delhi Value Added Tax, Appellate Tribunal)

Revenue is precluded from invoking section 9(2) (g) of the DVAT Act  to deny ITC to a purchasing dealer who has bona fidely entered into a purchase transaction with a registered selling dealer who had issued a tax invoice reflecting the Taxpayer Identification Number...

Complaints lodged in SCORES system & related correspondence, can be accessed online

Avinash Chandra Trivedi Vs CPIO (SEBI Appellate Authority)

Avinash Chandra Trivedi Vs CPIO (SEBI Appellate Authority) It is observed that the Action History of the complaint reveals the action taken and the date-wise progress disposal of the complaint. It is understood that all the complaints which are lodged in the SCORES system and the related correspondence, can be accessed online on SCORES we...

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