Validity of assessment order -Non-existing dealer - the ...

Case Laws VAT and Sales Tax

August 3, 2021

Validity of assessment order -Non-existing dealer - the petitioner being a transporter is deemed to be the owner of the taxable goods and is bound to comply with all the requirements of the Act of 2003. It is not the case of the petitioner that the consignor and the consignee are existent dealers and the consignment itself did not match with the documents. Therefore, there is no reason to doubt the action of the respondents in construing the consignment in question as an attempt to evade the tax. - HC

View Source

← Previous Next →

Validity of assessment order -Non-existing dealer - the ...

Case Laws VAT and Sales Tax

August 3, 2021

You may also like:

Rent received by a person not the owner, taxable as house property income – High Court

Existence of pre-existing dispute or not - Applicability of provision of Sales of Goods Act, 1930 - The delivery of the goods and the acceptance of the goods by use of...

Seeking release of conveyance alongwith the goods - to force the owner of the conveyance to pay the tax, penalty and fine on the goods would mean that the owner of the...

Transfer of right to use goods - Hiring of Charter Vessel for dredging activity -Appellant enjoys full right to exclusion of others. During the period, neither the owner...

Levy of GST - international transactions - goods are supplied from a place in the non-taxable territory to another place in the non-taxable territory without such goods...

Classification of services - Business Auxiliary services or not - The agreement between the shop owners and the assessee provided that the shop owner would pay...

Validity of FCRA registration certificates extended for certain categories of entities. Entities whose validity extended till 30.06.2024 and renewal pending, validity...

Substitution of new section for section 64 of Customs Act, 1962 - Owner’s right to deal with warehoused goods - to make provisions for owner’s right to deal with warehoused goods.

Scope of Supply - import of goods - trading in foreign countries by the appellant, wherein the goods are supplied from a place in the non-taxable territory to another...

Confiscation of goods imported - misuse of its IEC - The assessee has not proved beyond reasonable doubt that the goods in question imported under the air way...

Levy of penalty upon the petitioner by not treating the petitioner to be the owner of goods - seeking release of seized goods - The E-way Bills being the documents of...

Deemed dividend u/s 2(22)(e) is not taxable in the hands of the assessee company if it is not a shareholder in the companies that extended loans. It is chargeable to tax...

The Advance Ruling Authority addressed the issue of GST levy on services provided by individual truck owners for transporting raw materials and finished goods. The...

Deemed Dividends - Advance from Company - for applicability of deemed dividends accumulated profits should exist on the date of loan - AT

The Appellate Tribunal considered the validity of reassessment proceedings u/s 147 regarding unexplained investment u/s 69 and whether it is taxable in the current...

Quick Updates: