The order in Form DVAT-50 issued by the Special Commissioner on ...

Special Commissioner's Order Invalidates Unauthorized Tax Assessments by AVATO Enf-I Under DVAT Act Sections 32 & 33.

March 12, 2016

Case Laws VAT and Sales Tax HC

The order in Form DVAT-50 issued by the Special Commissioner on 15th October 2014 did not permit the enforcement officer to carry out any assessment and therefore, orders of default assessment of tax, interest and penalty passed by the AVATO Enf-I under Sections 32 and 33 of the DVAT Act were without the authority of law. - HC

View Source

← Previous Next →

The order in Form DVAT-50 issued by the Special Commissioner on ...

Special Commissioner's Order Invalidates Unauthorized Tax Assessments by AVATO Enf-I Under DVAT Act Sections 32 & 33.

March 12, 2016

Case Laws VAT and Sales Tax HC

You may also like:

Writ petition Challenging the order of default assessment of tax, interest u/s 32 of the DVAT Act and the other an order levying penalty under Section 33 of the DVAT...

Doctrine of promissory estoppel - Grant of Concession upto 33% when Entertainment Tax paid in lump sum - The representation was only that the State Government had...

HC set aside GST assessment order due to absence of assessing officer's signature, holding it as a fatal procedural defect. The court determined that signature...

Constitutional validity of Section 33(5) of the Haryana Value Added Tax Act, 2003, regarding the waiver of the condition of pre-deposit of surety bond or bank guarantee,...

Depreciation on leased assets u/s 32 - In the instant case, the revenue has accepted the claim of the assessee for depreciation under Section 32 of the Act for the...

Default assessment under Section 32 of the DVAT Act - period of limitation - The Objection Hearing Authority, cannot record “reason to believe“. These, as per the...

The applicant purchases second-hand gold or diamond jewelry from unregistered individuals, melts and transforms them into new pieces, altering their nature and...

Revision u/s 263 - depreciation claimed on goodwill arose out of amalgamation - PCIT has assumed jurisdiction u/s. 263 of the Act on the sole basis of application of 5th...

Non-granting interest u/s 244A on excess self-assessment tax from January 2017 to October 2017 was denied, citing the refund was less than 10% of the tax determined in...

Exemption from CGST - toll charges - annuity (deferred payments) - Validity of clarificatory circular - The deliberation of GST Council in its meeting held on 06.10.2017...

For payment of tax, no assessment order is required and only in case of short payment of tax assessment is required after due notice - but for the deferral in payment of...

North East Exemption 32 and 33/1999-CE, dated 8.7.1999 - recovery proceedings - non issuance of SCN - It would not be appropriate to give an opportunity to the appellant...

Jurisdiction of BIFR - Scaling down of interest - In the case of Section 32 SICA, the specific exclusion of two enactments, and the express reference to Section 72A of...

The petitioners had resigned as directors on 23.02.1998, prior to the alleged cause of action, as evidenced by the certified copy of Form-32 filed by SEBI itself before...

Disallowance of depreciation on lease hold land claimed u/s 32(1)(ii) - “right to mine” and the “surface right” falls within the definition of intangible assets as...

Quick Updates: