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12905500Article 226 Writ Validity of assessment order Application for interim protection Maintainability -- Petitioner had challenged orders passed by JT. Commr. of (CT)(Appeals) in the stay applications filed by the petitioner, pending first appeals challenging orders of assessment. Orders of assessment were earlier subject-matter of Writ Petitions and an interim order was granted at the time of admission to the effect that 25% of the disputed demand to be paid, which condition was complied with. Thereafter, and after completion of pleadings, Writ Petitions have come to be disposed of wherein this C......
2021 TaxPub(VAT) 0190 (Mad-HC) Chennai Petroleum Corporation Ltd. v. Dy. CCT Directions Issued, Mad-HC, Writ Petition Nos. 8676 and 8678 of 2021 and WMP Nos. 9214 and 9215 of 2021, 08-Apr-2021

12905400Section 22 Assessment Validity Violation of principles of natural justice Opportunity of hearing -- The challenge was to orders of assessment for the periods 2012-13, 2013-14 and 2014-15 passed with rejection of applications filed under section 84 seeking rectification. It was seen from orders of assessment that AO admittedly, afforded sufficient opportunity to assessee. However, petitioner appeared to have sought an adjournment on multiple occasions on the ground that materials that were sought and would support the submissions made by it at the time of assessment were unavailable. Petitioner......
2021 TaxPub(VAT) 0189 (Mad-HC) Game Shopee v. CTO Directions Issued, Mad-HC, Writ Petition Nos. 9045, 9051 and 9053 of 2021 and WMP Nos. 9583, 9584, 9588, 9590, 9591 and 9593 of 2021, 15-Apr-2021

12905300Section 84 Writ Adjustment of input tax credit against tax liability Disallowance of adjustment of the input tax credit -- Petitioner had challenged the Order passed by authority under Central Sales Tax Act, 1956 and Order of authority dismissing the application filed by petitioner under section 84 of the Tamil Nadu Value Added Tax Act, 2006. Orders have been passed for the assessment year 2011-12 under the provisions of the Central Sales Tax Act, 1956. Petitioner was however allowed to adjust an amount from the Input Tax Credit earned under the Tamil Nadu Value Added Tax Act, 2006. Meanwhile, assessment for the ass......
2021 TaxPub(VAT) 0188 (Mad-HC) Infra Engineers India v. CTO Petition Dismissed, Mad-HC, W.P. No. 31730 of 2014 and M.P. No. 1 of 2014, 09-Apr-2021

12905200Article 226 Writ Exemption from levy of Entry Tax Agricultural produce Unmanufactured tobacco -- Petitioner carried on the business of purchase and sale of unmanufactured tobacco. He contended that in terms of section 2(A)(1) of the Entry Tax Act, the said unmanufactured tobacco was exempted from levy of entry tax on account of the same being agricultural produce. In terms of sub-section (1) to section 3 of the Entry Tax Act, the State Government had specified goods listed in First Schedule of the Entry Tax Act for levy of entry tax at the rate not exceeding 5%. A notification came to be is......
2021 TaxPub(VAT) 0187 (Karn-HC) Jai Bhavani Trading Company v. State of Karnataka Petition Allowed, Karn-HC, Writ Petition No. 202323 of 2018 c/w Writ Petition No. 44960/2017, Writ Petition No. 201286/2018 (T-RES), 26-Feb-2021

12904000Article 226 Writ Condition in regard to the furnishing of bank guarantee for the balance amount of the disputed tax and penalty Direction to furnish personal bond, instead of bank guarantee -- The plea in this petition was for issuance of writ of Mandamus calling for records on the files of authority herein in S.P. No. 03/2021 in VAT AP No. 03/2021, quash the same insofar as it relates to the direction to furnish sufficient security as referred to in Para 6(iii) of Order and direct the petitioner to furnish personal bond, instead of bank guarantee. Authority while admitting that the petitioner had already paid a sum of Rs. 58,590, being 25% of the disputed tax, directed the petitioner......
2021 TaxPub(VAT) 0175 (Mad-HC) Cauvery Timber Company (P) Ltd. v. Asstt. CST Directions Issued, Mad-HC, Writ Petition No. 10606 of 2021 & WMP No. 11219 of 2021, 28-Apr-2021

12905000Section 22 Assessment Recovery action Non-compliance of condition stipulated while granting interim order -- Assessee’s place of business was inspected by Enforcement Wing Officials and certain discrepancies were noticed. Authority decided to finalise the assessment for the assessment years 1997-98 and 1998-99 attaching the property of assessee on account of non-payment of demand raised. Interim order was granted on condition that the assessees should pay 25% of the demand amount within a period of four weeks. Held: The Court had made it clear that if assessees failed to pay 25% of the demand amount, i......
2021 TaxPub(VAT) 0185 (Mad-HC) S. Meena v. STO Directions Issued, Mad-HC, W.P. (MD) No. 17983 of 2020 and W.M.P. (MD) Nos. 14984 & 14985 of 2020, 31-Mar-2021

12904100Section 27 Assessment Violation of principles of natural justice Opportunity of hearing, whether provided Input tax credit -- Assessee challenged orders of assessment for the periods 2010-11 to 2014-15 respectively passed in terms of the Tamil Nadu Value Added Tax Act, 2006. Though the orders of assessment were passed and served upon assessee in June, 2020, appeal was filed on 19-4-2021 and no explanation was set forth in the affidavit in regard to the delay and laches in approaching this Court. That apart, orders of assessment(s) reversed the claim of Input Tax Credit (ITC) in terms of section 27(2) based upon the mat......
2021 TaxPub(VAT) 0176 (Mad-HC) Tvl. Rajgaru Plywoods v. Asstt. CST Directions Issued, Mad-HC, W.P. Nos. 10072, 10077, 10079, 10083 and 10089 of 2021 and WMP Nos. 10705, 10707, 10710, 10713 and 10718 of 2021, 22-Apr-2021

12904800Article 226 Writ Concessional rate of tax |C| Form could not be obtained due to default on the part of the other State dealers -- Petitioner had reported Inter-State taxable sales under Central Sales Tax Act. According to petitioner, out of the said turnover, part turnover was without |C| Form declaration while the remaining was against |C| Form declaration. Petitioner paid tax at the concessional rate under section 8(1) of CST Act for those transactions covered by |C" Form and paid tax at original |rate of tax for the turnover not covered by |C| Form in terms of section 8(2). According to the petitioner, due to default on......
2021 TaxPub(VAT) 0183 (Mad-HC) Bharath Traders v. CCT Petition Allowed, Mad-HC, W.P. (MD) No. 14038 of 2018 and W.M.P. (MD) No. 12728 of 2018, 10-Mar-2021

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