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Goods and Services Tax : office of the Jt. Commissioner of State Tax. (HQ-1) F-Wing, 7th floor, New bldg, GST Bhavan, Mazgaon, Mumbai-400010. Tel No. 022 2...
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Jharkhand High Court held that it is mandatory to record reasons for initiation of proceedings under Section 35(7) of the Jharkhand Value Added Tax Act (JVAT Act). Non-recording of the same makes the proceedings untenable in law.
Sushil Kumar Gupta & Ors. Vs State of West Bengal & Anr. (Calcutta High Court) Learned advocate for the petitioners submits before this Court that the present petitioner No.-3 has resigned from the company as a Director in the year 1994 and the other petitioners have no connection in the alleged occurrence of offence, however […]
HC held that penalty imposed for violation of Section 53(1) of TVAT Act, 2004 suffers from lack of proper notice and absence of reasonable opportunity of being heard
Orissa High Court held that the essential component of Section 43(2) of the OVAT Act for attracting the penalty, viz., the satisfaction of the Assessing Officer that the escapement of tax was without reasonable cause, is absent in the present case. Accordingly, imposition of penalty unjustified.
It is the case of the appellant that Mosquito Mats, Coils and Vaporizers and Mortein Insect Killers shall be classifiable as insecticides under Entry 44(5) and therefore chargeable to tax at 4%.
Delhi High court held that in case there is supply or deemed supply of goods and rendering service, the same will fall within the ambit of works contract service regardless of whether or not VAT or service tax is payable.
Cancellation of C Forms at a subsequent date would have a disruptive effect on the stream of commercial transactions, which is impermissible.
Bombay High Court held that the Goa Value Added Tax (12th Amendment) Act, 2020 is an impermissible judicial override defying the doctrine of separation of powers. Accordingly, respondents, based on the same, cannot deny any of the petitioners the benefits of earlier judicial decisions.
Since the question of whether the transactions in issue constitute works contracts or sales would involve an examination of the contracts as well as various other factual particulars and such an exercise cannot be undertaken in writ jurisdiction.
It is further observed and held that when the State is inclined to give some tax benefit to tax prayers, terms or provisions of the policy should be interpreted in a liberal manner and with an intention to see that the purpose for which the policy is framed is fulfilled and the beneficiaries is helped.
