MVAT judiciary-2

MVAT on PAN card printing for Income Tax Dept – HC set-aside non-speaking order

NSDL E-Governance Infrastructure Ltd. Vs State of Maharashtra (Maharashtra Sales Tax Tribunal at Mumbai)

The assessee was printing PAN cards for the Income Tax Department, Government of India. Service tax was paid on such activity. Sales tax authorities held that it is a works contract liable to VAT....

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Antedated Assessment Orders held as non est & beyond limitation period provided u/s 23 of MVAT, 2002

S.S. Traders Versus The State of Maharashtra (Maharashtra Sales Tax Tribunal)

The Assessment Orders under the MVAT Act, 2002 passed for periods 2006-07 and 2007-08 are antedated. The assessment orders are passed after the period of limitation. Hence, it is non-est and therefore, are hereby quashed....

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Sales tax dues of company can’t be recovered from directors of company: Bombay HC

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court)

Mukesh D. Ramani Vs State of Maharashtra (Bombay High Court) It is settled law that liability for duty of the company cannot be fastened upon the Directors of the company unless there is statutory provision to that effect. Since the BST Act did not contain any provision to the effect making the Directors liable for […]...

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Sub-leasing of container amounts to deemed sale and hence service tax not leviable

Nayana Premji Savala Vs Union of India (Bombay High Court)

Bombay High Court held that sub-leasing of containers by original lessee to another lessee wherein, possession and control is transferred, the same amount to deemed sale within the meaning of Article 336(29A)(d) of the Constitution of India and hence service tax not leviable....

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Not providing details of fake invoices & forms with SCN is a serious lapse: HC

Archana Textile Corporation Vs The State of Maharashtra and Ors. (Bombay High Court)

HC held that, GST Notice which failed to mention allegations of fake invoices against assessee is not valid and warned department to strictly give proper training to officers....

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Writ petition cannot be admitted by HC when alternative remedy of appeal exist: SC

State of Maharashtra Vs Greatship (India) Limited (Supreme Court of India)

State of Maharashtra Vs Greatship (India) Limited (Supreme Court) 1. Assessing Officer passed the assessment order determining the tax liability along with interest and penalty under the MVAT Act and CST Act 2. Assessee preferred Writ before Hon. Bombay High Court which quashed the Assessment Order and the Demand Notice 3. Against which R...

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1% Vat payable on Devotional images made of gold under MVAT Act, 2002

Pranda Jewelry Pvt. Ltd. Vs. State of Maharashtra (Maharashtra Sales Tax Tribunal)

Maharashtra Sales Tax Tribunal Mumbai holds devotional images made out of gold to be taxable at the rate of 1% under MVAT Act, 2002 by referring to HSN, commercial parlance test, laboratory reports and dictionary meaning to decide the meaning of the word fineness under Schedule Entry B-1 of the MVAT Act, 2002....

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MVAT: Dealer cannot be treated as un-registered for technical issues on website

Homes 4 U Realtors Vs State Of Maharashtra (Bombay High Court)

Bombay HC set aside the assessment orders under the Maharashtra VAT Act whereby a Developer was assessed as un-registered dealer for the periods from 2011-12 onwards...

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Sales Tax Tribunal can accept C Forms during Appellate stage: Bombay HC

State of Maharashtra Vs M.M. Sales Corporation (Bombay High Court)

Bombay HC held that appeal proceedings are extension of assessment and Maharashtra Sales Tax Tribunal's Judgment accepting C Forms is upheld....

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MVAT: Govt can impose mandatory pre-deposit condition for Appeal filing

United Projects Vs State of Maharashtra through Commissioner of Sales Tax (Bombay High Court)

Held that the State of Maharashtra has legislative competence to enact amendment to incorporate a condition/modifying the earlier condition for entertaining an appeal for a mandatory pre-deposit for filing appeals against the assessment orders pertaining to all the goods after 16th September 2016...

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