Shiva TexFabs Ltd. Vs State of Punjab and ors. (Punjab and Haryana High Court) -
Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent....
Deepak Kumar Vs State of Punjab (Punjab and Haryana High Court) -
Punjab and Haryana High Court held that if a special provision has been made qua a particular subject (here Value Added Tax), the said subject is excluded from the general provisions (here, Indian Penal Code). Since the provisions of the VAT Act do not provide for the registration of the FIR and the said Act is a Code in itself, the provi...
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...
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...
Keshab Automobiles Vs State of Odisha (Orissa High Court) -
Keshab Automobiles Vs State of Odisha (Orissa High Court) A comparison of the language used in the amended Section 43 (1) of the OVAT Act with its version prior to 1st October, 2015 makes it clear that a new system has been put in place as far as reopening of returns filed as ‘self-assessmen’ is […]...
Schneider Electric India Pvt. Limited Vs Assistant Commissioner (ST) (Madras High Court) -
Schneider Electric India Pvt.Limited Vs Assistant Commissioner (ST) (Madras High Court) Rule 8 of the TNVAT Rules, 2007 prescribes a method of determination of ‘taxable turnover‘ for the purpose of payment of tax. It is not to be read to mean that CST ‘turnover’ is to be included either for determination of tax lia...
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 ...
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....
Appellate Assistant Commissioner (CT) Vs Harish Agencies (Madras High Court) -
Madras HC ruling favors Revenue in tax case revision, remanding penalty consideration to Assessing Officer for fresh review. Full judgment analysis....
Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court) -
Kelmar (India) Exports Vs State of Punjab and others (Punjab and Haryana High Court) Admittedly, the first appeal was filed by the petitioner along with an application for waiving off pre-deposit amount of 25%. The appeal was dismissed by the Deputy Excise and Taxation Commissioner (Admin), Ludhiana Division, Ludhiana on the ground that t...