Principles of 'Substantial Compliance' or 'Substantial Justice' ...

Case Laws VAT and Sales Tax

December 31, 2019

Principles of 'Substantial Compliance' or 'Substantial Justice' - Benefit of compounded rate of tax - Merely lapse of making a formal application, though no such form is prescribed under the Rules, cannot be said to be fatal to apply Section 6 of the Act to the Assessee in the present case

View Source

← Previous Next →

Principles of 'Substantial Compliance' or 'Substantial Justice' ...

Case Laws VAT and Sales Tax

December 31, 2019

You may also like:

Profiteering - restaurant service - reduction in rate of GST - every recipient/ customer is entitled to the benefit of the tax rate reduction by way of reduced prices...

Blocking of a supplier's credit ledger by mentioning 'Registration of supplier has been cancelled' without issuing a show cause notice violates principles of natural...

Violation of principles of natural justice - SVLDRS - The scheme has been brought in to have amicable resolution of disputes securing interest of revenue and start the...

Notification should be construed strictly - DOCTRINE OF SUBSTANTIAL COMPLIANCE AND 'INTENDED USE'

Condonation of delay - when substantial justice and technical considerations are pitted against each other, the cause of substantial justice deserves to be preferred - AT

Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

The case involved the Appellate Tribunal addressing issues regarding the scope of Show Cause Notice (SCN) and compliance with Customs notifications. The Tribunal held...

Works Contracts - benefit of compounding of tax - suppressed contract receipt - no compounding application was ever filed - Department was justified in acting...

Violation of principles of natural justice - There is no reason in the Order-in-Appeal for distinct decision given for Noticee No.1 while denying the same opportunity of...

Disciplinary enquiry by ICAI - statutory auditors of Satyam Computers Services Limited - Principles of natural justice - HC

Substantial question of law to be made out u/s 260A or not? - Undisclosed income surrendered during the Search and Seizure action - to be taxed at normal rate or tax...

Benefit of concessional rate of tax / GST - The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on...

Benefit of compounding system of assessment - There being no provision to deny the benefit of section 3(4) of the Act, on the mere ground of the petitioner's inter-State...

Zero Rate Tax - Supply of goods to SEZ - TN-VAT - Section 18 of the TNVAT Act, confers two benefits viz., Zero Rate i.e., sale on which no tax is payable but on which...

Applicability of principles of natural justice on the proceedings of the NGT - alleged violators were not given an opportunity to object to the report with regard to...

Quick Updates: