Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
VAT - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Validity of assessment order - cross verification of the ...

Case Laws     VAT and Sales Tax

November 26, 2016

Validity of assessment order - cross verification of the annexures of the buyer and the seller in the intranet website of the Department - completing the assessments on the above lines is wholly unreasonable and arbitrary - HC

View Source

 


 

You may also like:

  1. Reversal of ITC u/s 19(16) of the TNVAT Act, 2006 - verification of web report of buyer and seller as per Annexure-I revealed that the Assessee had claimed certain...

  2. Valuation of imported goods - related parties u/s 14 - there should be two way interest between the buyer and seller was insufficient as the statutory requirement of...

  3. Validity of reopening of assessment - Validity of multiple notices issued under various sections of the Income Tax Act, particularly targeting the application of Section...

  4. Dealer or Commission Agent or Importer? - the Petitioner, is a person who brings goods within the limits of the Corporation for the purpose of their delivery to the...

  5. Levy of CST or LST - local sales or interstate sale - it is not enough that the buyer takes delivery of the goods from the seller for the purposes of dispatching them...

  6. Directive on verification of authenticity of electronically-issued documents like licenses, authorizations, scrips, certificates by DGFT using Unique Document...

  7. Input Tax Credit - Reversal / refunding of ITC - the Integrated Goods and Service Tax (IGST) was not paid and ‘NIL’ return had been filed by the seller but the...

  8. Validity of assessment U/s. 153C - assumption of jurisdiction u/s. 153C - In the instant case, assessee was the attorney holder of the seller. The sale deed was found...

  9. Cenvat credit for Goods Transport Agency (GTA) service used for transportation of finished goods is recoverable, treating it as rightly availed credit. Transportation...

  10. Input Tax Credit - purchases made from the seller who had discharged its tax liability but the preceding seller has not discharged its liability under the Act - If the...

  11. Levy of GST - export of pre-packaged and labelled rice - In the instant case, the ultimate buyer is not present and the commodity is being pre-packed for an unknown...

  12. Imposition of personal penalty on two Directors - valuation of goods - In any event, excise is a levy on manufacture and it is found that it is not the case of the...

  13. Valuation - Nature of amount received - the appellant received some amount from the buyers of scrap and some amount from Honda India for the value of the auto parts -...

  14. Disallowance of commission expenses - Non-service of letters to the buyers or non-compliance of the letters by the buyers does not show that the payment of commission...

  15. CENVAT credit - input services which belong to the buyers - Even assuming time being appellant as recipient of service but since the service was provided on behalf of...

 

Quick Updates:Latest Updates