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13069000 2021 TaxPub(VAT) 0226 (Ker-HC) G. Santhosh Kumar v. State of Kerala Petition Allowed, Ker-HC, Crl. M.C. No. 2237 of 2021, 12-Jul-2021

13069900Section 6 Purchase tax Levy of tax Without identifying nature of transation -- Department levied purchase tax on the basis of purchases made by assessee holding that the said purchases were covered under section 6 of KST Act, 1957. Held: It was found that no finding was recorded with regard to the nature of transaction and consequently purchase tax could not be levied. Matter was remanded for fresh decision.
2021 TaxPub(VAT) 0235 (Karn-HC) Philips India Ltd. v. State of Karnataka In favour of Assessee, Karn-HC, S.T.R.P. No. 202 of 2015, 02-Jul-2021

13068800Section 2(15) Alternative remedy Sustainability of filing of writ petition, instead of filing of appeal -- Assessee filed writ petition holding that certain facts were not considered while passing order by the adjudicating authority. Held: As there was alternative remediy of filing appeal before the Appellate Deputy Commissioner and thereafter with the Appellate Tribunal, therefore, the writ petition stands disposed of.
2021 TaxPub(VAT) 0224 (Mad-HC) Christian Medical College Vellore Association v. State of Tamil Nadu Against Assessee, Mad-HC, W.P. No. 11297 of 2012 and M.P. No. 1 of 2012, 01-Jul-2021

13068700 2021 TaxPub(VAT) 0223 (Mad-HC) Bhagavan Textiles (Defunct) v. CTO Petition Disposed off, Mad-HC, W.P. Nos. 35912 to 35915 of 2016 and W.M.P. Nos. 30851 to 30854 of 2016, 23-Jun-2021

13068600Section 17 and 49 Levy of tax Failure to take registration in time Validity -- Assessee was liable to take registration under VAT on the basis of its turnover either considering its monthly turnover or considering its 12 months turnover. However, it could not take registration in time and took a belated registration. Department imposed tax liability considering it VAT registered dealer from the date when it was liable to got registered. Held: As assessee was liable to be registered therefore, department was right in imposing tax liability as VAT dealer.
2021 TaxPub(VAT) 0222 (AP-HC) Balaji Agencies v. Special Chief Secretary to Government Against Assessee, AP-HC, Writ Petition No. 25379 of 2007, 22-Jun-2021

13068500Section 27 Cancellation of registration Retrospective cancellation of registration Denial of input tax credit -- Assessee was in the business of trading in old machinery and parts. Provisional assessment was made wherein certain input tax credits were disallowed on the ground that some purchases were not genuine. Consequently, Revenue cancelled registration certificate of assessee on the ground that the tax dues for the years 2010-11 and 2011-12 were outstanding. Held: Authority alleged non-genuineness only in respect of some transactions. Retrospective cancellation was absolutely contrary to the binding d......
2021 TaxPub(VAT) 0221 (Guj-HC) Arshil Enterprise v. State of Gujarat In favour of Assessee, Guj-HC, R/Special Civil Application No. 133 of 2021, 08-Feb-2021

13068400Section 13 Input tax rebate Allowability Stock Statement in Form-74 not submitted in time -- Assessee was engaged in sale and purchase of all kinds of Moped and Spare parts. He contended that he was being assessed regularly, however, input tax rebate under section 13 was not allowed on the stock held by him on the ground that Form-74 Stock Statement was not submitted on time. Consequently, on the basis of extra demand, interest was also levied under section 19(4)(a) which was eventually affirmed by revisional authority. Held: The condition under which the concession and benefit is given......
2021 TaxPub(VAT) 0220 (Chhatt-HC) Aman Auto v. State of Chhattisgarh Against Assessee, Chhatt-HC, WPT No. 54 of 2012, 22-Jun-2021

12922700 2021 TaxPub(ST) 0091 (CESTAT-Chen) Cholamandalam MS General Insurance Co. Ltd. v. Commissioner of G.S.T. & C.Ex. Appeal Allowed, CESTAT-Chen, Service Tax Appeal No. 40938 of 2017, 24-Feb-2021

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