Bimal Kumar Modi, Empire Exports vs UOI and Ors.
Challenge to show cause notice: Scope of judicial review-Principle that court should refuse to interfere with show cause notice not inviolable-The power of judicial review should not be exercised when challenge was made to a show cause notice unless the court was satisfied that the show cause [LexDoc Id : 462458]
Valley Hotel and Resorts vs Commissioner of Commercial Tax
Charging of VAT on 40 percent billed amount to the customer: VAT imposable on sale of goods and not on service-Imposition of service tax not challenged by State, No VAT imposable on service tax-The revisionist was a partnership firm engaged in the business of hotel. It provided boarding and lodging facilities to its customers and also restaur [LexDoc Id : 461286]
Nathu Ram Ramesh Kumar vs Commr. of Delhi Value Added Tax
Challenge to imposition of penalty: Lesser sale proceeds shown in books of accounts-Appeal dismissed-A special search was made at appellant's business premises on two days and total cash inflow on those dayswas also checked. On that basisthe AO conclu [LexDoc Id : 459867]
