Prof K J Joseph, Director, GIFT, launching KTR Online Edition in the presence of KTR Team

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ALD AUTOMOTIVE PVT.LTD. Vs. COMMERCIAL TAX OFFICER AND ORS.

VALUE ADDED TAX - LEGISLATIVE POWERS - INPUT TAX CREDIT (I.T.C) - TIME LIMIT FIXED FOR CLAIMING I.T.C. U/S.19(11) - IS VALID - IS NEITHER VIOLATIVE OF ART. 19(1)(g) NOR INCONSISTENT WITH CHARGING SECTION 3 - PROVISIONS OF SECTION 3(3) AMPLIFIED AND EXPLAINED IN SECTION 19 - PROVISIONS OF SECTION 3(3), THEREFORE, COULD BE CLAIMED ONLYWHEN CONDITIONS ENUMERATED IN SECTION 19 ARE FULFILLED- HIGH COURT DECISION UPHOLDING THE VALIDITY OF SECTION 19(11) - IS THEREFORE, UPHELD - SECTION 3(3) & 19 (11)TAMIL NADU VAT ACT 2006; RULE 10(2) TAMIL NADU VALUE ADDED TAX RULES. VALUE ADDED TAX - INPUT ...

LARSEN AND TOUBRO LTD. Vs. DEPUTY COMMISSIONER , COMMERCIAL TAXES AND ORS

SALES TAX - PENALTY - EVASION OF TAX - WORKS CONTRACT IN KERALA - ASSESSEE BRINGING GOODS FROM OUTSIDE THE STATE FOR USE IN WORKS CONTRACT - DEPARTMENT TREATING SALES OF GOODS INTO WORKS CONTRACT AS "LOCAL SALE" - ASSESSEE TREATING IT AS "INTER STATE SALE" - NO PROPER ADJUDICATION IN THE MATTER - ASSESSMENT, THEREFORE, SET ASIDE - AS CONTRACT AMOUNT INCLUSIVE OF TAX, AUTHORITY IMPOSING PENALTY FOR DELIBERATE ATTEMPT FOR TAX EVASION - NOT PROPER - CONTUMACIOUS CONDUCT OF ASSESSEE - HAS NOT BEEN LOOKED INTO BY AUTHORITIES - PENALTY, THEREFORE, SET ASIDE - ASSESSMENT REMI...

DAILY EXPRESS Vs. ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT & ORS

GOODS AND SERVICES TAX - DETENTION - GOODS TRANSPORTER - GOODS IN TRANSIT - INTERCEPTION - "PART B" OF "E-WAY BILL" NOT COMPLETE - VEHICLE ALONG WITH GOODS DETAINED - NOTICE U/S. 129(1) - IMPOSITION OF TAX, ALONG WITH PENALTY U/S.129(3) - SINGLE JUDGE HELD THAT "TRANSPORTER INTERESTED IN GOODS" AND HENCE SECTION 129(1) (b) APPLICABLE TO TRANSPORTER - DETENTION, THEREFORE, PROPER - WHERE TRANSPORTER FAILS TO PAY THE TAX AND PENALTY, PROCEEDINGS TO BE INITIATED U/S. 130 - NO INFIRMITY IN THE NOTICES ISSUED - WRIT APPEAL, THEREFORE, DISMISSED - SECTIONS 126, 129...

DAILY EXPRESS Vs. THE ASSISTANT STATE TAX OFFICER & ORS.

DETENTION - PETITIONER A TRANSPORTER - GOODS ALONG WITH VEHICLES DETAINED - NOTICE -    REASON FOR DETENTION - THAT PART B OF E-WAY BILL REMAINED UNFILLED - MOVEMENT OF GOODS, SUPPORTED BY UNFILLED PART B OF E-WAY BILL - IS NOT VALID - DETENTION, THEREFORE, JUSTIFIED - PROVISIONS OF SECTION 129(1)(b) (APPLICABLE TAX AND PENALTY) APPLIES TO ALL PERSONS INTERESTED IN GOODS, INCLUDING TRANSPORTER - DETENTION NOTICES - DO NOT SUFFER FROM ANY LEGAL INFIRMITY - STATUTORY MANDATE U/S. 129(1) (B) -    HAS TO BE SATISFIED FOR INTERIM RELEASE OF GOODS - SECTIONS 74, 129 &am...

ACT       |       RULE    |       FORMS
NOTIFICATION
ADVANCE RULING
CLARIFICATION
CIRCULARS       |       ORDERS
REMOVAL OF DIFFICULTY ORDERS

February 2020