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 February 2017 Year 2017 This

The jurisdiction to conduct VAT audit, which was authorised by ...

Case Laws     VAT and Sales Tax

February 6, 2017

The jurisdiction to conduct VAT audit, which was authorised by the Joint Commissioner was not accepted by the petitioner and therefore, the assessment orders passed were also without jurisdiction. - HC

View Source

 


 

You may also like:

  1. The Appellate Tribunal considered the validity of a scrutiny assessment conducted by an Additional Commissioner of Income Tax (Addl. CIT) under section 143(3) read with...

  2. Jurisdiction to conduct audit - When a Section provides for periodical audit, the respondent having failed to conduct audit for all these years, suddenly cannot wake up...

  3. Jurisdiction to conduct audit - the petitioner's registration is cancelled, now he is an unregistered concern - On perusing Section 65, it is stated that the audit can...

  4. Jurisdiction/power to conduct audit - to conduct audit Rule 5A of the Service Tax Rules on introduction of CGST Act, 2017 is an issue that requires detailed...

  5. Power to conduct service tax audit - Thought, Rule 5A only providing access to the registered premises as also to the documents demanded for scrutiny by the Audit party,...

  6. Jurisdiction - Validity of impugned VAT Audit Report - Merely because the statements were recorded in front of the second respondent, by itself, will not mean that the...

  7. CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

  8. Validity of assessment - no notice u/s 143(2) - the assessment order passed by the Assessing Officer (DCIT) was bad in law for want of issuance of notice u/s 143(2) of...

  9. Reopening of assessment u/s 147 - Jurisdiction of Income Tax Authorities - Power to transfer cases - the assessment framed by ACIT, Circle-23(1), Hooghly, is bad in law...

  10. Reopening of assessment u/s 147 - Period of limitation - The audit party is entitled to point out a factual error or omission in the assessment. reopening of the...

  11. Reopening of assessment u/s 147 - Reopening on the basis of the audit objections - the reasons for reopening of the assessment are almost identically worded as that of...

  12. Extended period of limitation - CENVAT Credit - Department itself has recorded that they had previously conducted audit of the records of the appellant during December...

  13. CENVAT Credit - inputs - It is clear that CERA Audit has conducted audit of records of the appellant including the Cenvat credit record and no objection was raised -...

  14. Reopening of assessment u/s 147 - reply to the audit objections - in fact AO applied his mind to the audit party objection and formed a clear opinion that there is no...

  15. Service Tax Audit - Post GST era - Power of Officers of the CGST Audit to conduct audit as per Section 174 (2) (e) & (f) of the Act of 2017 read with the Act of 1994 -...

 

Quick Updates:Latest Updates