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2019 (12) TMI 7 - KARNATAKA HIGH COURT Cancellation of registration of compensation scheme with retrospective effect - Karnataka VAT Act - Rule 137[2] of the KVAT Rules read with Section 15 of the Act - validity of notice impugned dated 9.2.2004 issued by the respondent No.4 to initiate reassessment proceedings for the tax periods April 2012 to March 2013 - time limitation. HELD THAT:- The order of cancellation is based on the inspection report dated 30.5.2015 forwarded to the Divisional VAT officer, D.V.Road, Mangalore, to take acti... ... ...
Minutes of the 31st GST Council Meeting held on 22nd December 2018 The 31st GST Council meeting on December 22, 2018, chaired by the Union Finance Minister, discussed various agenda items including confirmation of previous meeting minutes, ratification of notifications, and revenue reviews. Key decisions included extending deadlines for tax filings, discussions on revenue shortfalls, and proposals for rate reductions on specific goods and services. The Council agreed to constitute a Group of Ministers to analyze revenue issues and structural shortfalls. Proposals for a centralized Advance Ruling authority and composition schemes for small service providers were considered. The meeting concluded with plans to notify amendments and reconstitute committees.
Ebbs and Flows of 365 days implementation of GST: Celebrating a year of learning!! The implementation of the Goods and Services Tax (GST) in India marked a significant economic reform, replacing numerous state and central levies with a unified tax system. Despite initial challenges, GST has simplified the tax structure, eliminated double taxation, and facilitated a seamless flow of credit. The introduction of the E-Way Bill system has improved goods transportation. Ongoing efforts aim to simplify the tax regime further, including rationalizing tax rates and enhancing the GSTN network. Challenges remain, such as integrating petroleum products and refining credit systems. The government continues to address these issues to ensure GST's long-term success.
Identifying dealers who are effecting sale of non-GST goods after 01/07/2017. The Maharashtra Goods and Services Tax Act, 2017, along with the Central and Integrated GST Acts, came into effect on July 1, 2017. Dealers not selling specific non-GST goods-petroleum crude, high-speed diesel, motor spirit, natural gas, aviation turbine fuel, and alcoholic liquor-had their MVAT/CST registrations automatically canceled as of June 30, 2017. Dealers selling these goods can choose to remain registered under MVAT/CST Acts and must declare their intent to continue their registration. Return filing obligations for these dealers have been established starting July 2017, with deadlines extended to facilitate compliance. A utility on the official website allows dealers to manage their registration status.
2017 (4) TMI 415 - GUJARAT HIGH COURT Money laundering - offence - order of attachment of the bank accounts in exercise of powers under section 102 of the Cr.P.C. read with section 65 of the PMLA - Held that:- A bare reading of section 5 would show that for the authorised officer (not below the rank of Dy. Director) to exercise power of provisional attachment, it is no longer necessary, that the person, who is in possession of any proceeds of crime should have also have been charged for the commission of a scheduled offence. The Act... ... ...
2005 (5) TMI 308 - Supreme Court Whether the incidence of excise duty, having regard to the provision of the Kerala Abkari Act and the relevant Rules, falls upon the manufacturer/distiller such as the respondents herein and therefore includable in their turnover for the purpose of levy of turnover tax? Whether the incidence of excise duty falls on the Kerala State Beverages (Manufacturing and Marketing) Corporation Limited, a Government company which alone is liable to pay the excise duty on Indian-made foreign liquor, and cons... ... ...
2000 (8) TMI 1064 - TAMIL NADU TAXATION SPECIAL TRIBUNAL The court upheld the validity of sections 3-D and 3-E(1) and Parts A and B of the Ninth Schedule to the Tamil Nadu General Sales Tax Act, 1959, and the applicability of section 2(1)(aa) of the Tamil Nadu Additional Sales Tax Act, 1970. The court rejected the petitioners' arguments and dismissed all original petitions, affirming the enforceability of the provisions. The court directed the continuation of proceedings by assessing authorities and granted statutory remedies under the Act to the petitioners. Time taken during the petitions' pendency was excluded from calculating the period of limitation for filing appeals, and all interim orders were vacated.
1992 (10) TMI 240 - Supreme Court Whether the learned Judge was not right in holding that the taxable event under the section is not the purchase of goods used in the manufacture of end-products but the despatch of manufactured goods to out-State destinations? Held that:- Appeal dismissed. The levy is waived where the manufactured goods are sold within the State, or sold in the course of inter-State trade or commerce or sold in the course of export. It is retained and collected where the goods are taken out of Maharashtra State ... ... ...
Minutes of the 25th GST Council Meeting held on 18 January 2018 The 25th GST Council Meeting, chaired by the Union Finance Minister, took place on January 18, 2018, in New Delhi. Key agenda items included confirming the minutes of the 24th meeting, discussing GST revenue for November and December 2017, and reviewing notifications and circulars. The Council deliberated on issues like IT challenges in GST implementation, simplification of return filing, and recommendations on handicrafts. Changes to the CGST, SGST, and IGST Acts were proposed, including adjustments to the composition scheme and the place of supply rules. The Council also addressed penalties related to e-Way bills and transitional credit restrictions. The next meeting was planned via video conference.
Minutes of the 20th GST Council Meeting held on 5th August, 2017 The 20th GST Council meeting, chaired by the Union Finance Minister, was held on August 5, 2017, in New Delhi. Key agenda items included confirming minutes from previous meetings, approving e-Way Bill System rules, and discussing Fitment Committee recommendations. The Council approved changes in GST rates for specific goods and services, such as reducing the rate for job work in the textile sector to 5% and Works Contract services to the government to 12%. The e-Way Bill System was approved with a target implementation date of October 1, 2017. Discussions also covered amendments to Central Sales Tax rules, anti-profiteering measures, and special provisions for transactions with Nepal and Bhutan. The next meeting was scheduled for September 9, 2017, in Hyderabad.
Minutes of the 16th GST Council Meeting held on 11th June 2017 The 16th GST Council meeting on June 11, 2017, in New Delhi, chaired by the Finance Minister, focused on confirming minutes from the previous meeting, approving amendments to GST rules, and discussing rate adjustments based on industry representations. Key decisions included adopting revised minutes with changes, approving GST rules on accounts and records, and increasing the annual turnover threshold for the Composition scheme from Rs. 50 lakh to Rs. 75 lakh. The Council also approved certain exemptions and tax rates for services, including a 5% tax on job work services in textiles, diamond processing, and printing sectors. The next meeting was scheduled for June 18, 2017.
2017 (4) TMI 507 - KARNATAKA HIGH COURT Classification of liquor dealers - imposition of different rates of tax on different dealers - violative of Article 14 and 19 of the Constitution - Held that:- There is no longer any scope for the petitioners to contend that the State Legislature had no competence to provide for the levy of additional sales tax. The nature and identity of the additional sales tax imposed by the 1970 Act have not been in any way altered by the impugned Act. As already pointed out what has been done by the impugne... ... ...
2016 (7) TMI 1157 - KARNATAKA HIGH COURT Validity of levy of VAT on services provided at restaurant / hotels - Claim of exemption - In his submission, if exemption is available to liquor shop or wine dealer, there is no reason why the restaurant or hotel where liquor is being provided/sold would be deprived of the benefit of exemption. Another contention raised by the learned Counsel for the appellant was that under Karnataka Value Added Tax Act, 2003 (herein after referred to as the Act), there is no power to levy tax on the services ... ... ...
2015 (9) TMI 1438 - KARNATAKA HIGH COURT Levy of VAT on Liquor - constitutional validity of Entry No.59A of the III Schedule to Karnataka Value Added Tax Act, 2003 - it was contend that by virtue of this notification, the State has attempted to over come the legislative limitation imposed on the State not to exempt dealers or class of dealers from levy of tax under KVAT Act and the device adopted by the State to confer exemption in respect of liquor sold by the dealers who are not holding certain stated categories of licences under Exc... ... ...
2015 (5) TMI 138 - MADRAS HIGH COURT Levy of VAT on third point of sale of liquor of foreign origin in the State at the rate of 14.5% - Constitutional validity - Whether the Amendment Act No.25 of 2012 Entry 2 of Second Schedule and Explanation No.1 of the Tamil Nadu Value Added Tax Act, 2006 is violative of Articles 14 and 19(1)(g) of the Constitution of India - Held that:- When a challenge is made to an enactment on the ground of Article 14 being violated, it must be demonstrated that there is an element of negation of equality. ... ... ...
2010 (7) TMI 946 - UTTARAKHAND HIGH COURT Levy tax on "direct-to-home" (DTH) broadcasting services - Held that:- The amendments incorporated by the Uttarakhand Legislature through the Uttarakhand (the Uttar Pradesh Entertainments and Betting Tax Act, 1979) (Amendment) Act, 2009, notified on March 16, 2009, were fully within its legislative competence, and that, the aforesaid amendments did not encroach upon an area over which the Parliament exclusively had the authority to legislate. The levy of entertainment tax on the petitioner-compa... ... ...
2005 (1) TMI 391 - Supreme Court Whether tobacco can be considered to be an article of luxury? Whether entry 62 did not cover articles of luxury and ought to be restricted to things incorporeal such as enjoyment or indulgence in what is either choice or costly? Held that:- Read entry 62, List II as including articles of luxury cannot allow all these constitutional restrictions to be by- passed allowing States to levy tax on the supply of goods by describing them as luxury goods. As has been rightly contended by Mr. Parasaran ap... ... ...
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