H.G. Infra Engg. (P) Ltd. vs DY. CCT and 3 Ors.
Uttar Pradesh Value Added Tax Act 2008: Order directing deduction of four percent on bills raised by petitioner-Assessing authority allowing benefit under s.34, Impugned order and consequential order quashed-The second respondent had no authority to pass the impugned order directing deduction of four percent on the bills raised by the petitioner. Once the [LexDoc Id : 486246]
AB Sugars Ltd. vs State of Punjab and Ors.
Decision of Supreme Court-High court not entitled to question the correctness of such decision-The high court could not question the correctness of decision of Supreme Court even though the point raised before the high court was not considered b [LexDoc Id : 485765]
HC (Punjab and Haryana)
2015
Asst. CTO vs L.G. Electronics India (P) Ltd.
Rajasthan Sales Tax Act 1994: Mens rea not essential for imposition of penalty under s.78(5)-Declaration form duly signed but other particulars left blank, Opportunity granted to assessee to prove its case, Plea of remission taken after 15 years rejected-The assessee's claim that all supporting evidences led clearly proved that the documents were found to be proper and merely because the declaration fo [LexDoc Id : 485763]
Samsung India Electronics (P) Ltd. vs State of Himachal Pradesh and Ors.
Power of judicial review vested in high court under article 226: No legislation overriding or curtailing jurisdiction of high court under article 226-Writ petition not entertainable where effective alternative remedy available or where statute providing for mechanism for redressal of grievance-The power of judicial review vested in the high court under article 226 of the Constitution of India was one of the basic essential features of the Co [LexDoc Id : 485002]
HC (Himachal Pradesh)
2015
Dty. CCT vs Whirlpool of India
Kerala Value Added Tax Act 2003: Deletion of penalty-Findings of tribunal of non-evasion after verifying documents accompanying the goods and satisfying itself about genuineness thereof, Appeal dismissed-The tribunal had deleted the penalty imposed on the respondent under s.47(6) of the Kerala Value Added Tax Act 2003 by finding that there was no attem [LexDoc Id : 484543]
State of Gujarat vs Indian Petro Chemicals Ltd.
Gujarat Value Added Tax Act 2003-Dealer entitled to interest under s.54(1)(aa) on refund arising from appellate order-The high court agreed with the view taken by the division bench in similar case and held that the dealer was entitled to interest under s.54(1)(aa) of [LexDoc Id : 484665]
