Taurus Auto Dealers (P) Ltd. and Anr. vs D.P. Amberao and Anr.
Maharashtra Value Added Tax Act 2002: Validity of charging or imposing interest in respect of late payment of tax for relevant years-S.30(4) providing for flat rate depending upon quantum of additional tax payable consequent to filing of revised return, S.30(4) not retrospective, Interest charged at flat rate having no relation to length of time in making payment of tax-The high court, considering whether imposing or charging of interest under s.30(4) of the Maharashtra Value Added Tax Act 2002 in respect of the late [LexDoc Id : 425863]
Tata Steel Ltd. vs State of Jharkhand and Ors.
Maintainability of writ petition-Availability of alternative remedy-If an efficacious alternative statutory remedy was available to the aggrieved person, the high court ordinarily would not entertain a petition under a [LexDoc Id : 427088]
HC (Jharkhand)
2012
IOT Anwesha Engg. and Construction Ltd. vs State of Tamil Nadu and Anr.
Detention of goods: Goods allegedly transported without proper records in an attempt to evade payment of tax-Petitioner not having branch office at place of transportation, Inability to prove that goods transported by goods vehicle were for its own use at that place, Invocation of extraordinary jurisdiction under article 226 without availing alternative remedy-The petitioner had transported goods to Cuddalore, where it was executing works contract. Notice was issued to the petitioner that transportation of g [LexDoc Id : 430334]
