Sumit Agencies (8-07-2015) 25 STM 148
[P&H HC]
Friday, 14 August 2015
Provisional Assessment can not be made by member of raiding team
Sumit Agencies (8-07-2015) 25 STM 148
[P&H HC]
Non Speaking order passed by authority can not be sustained. Order set aside and designated order asked to pass reasoned order with in three months.
Arora Steel
[27-04-2015] PVAT TRI 25 STM 141
Input Tax Credit can not be denied to the purchasing dealer on the ground that the registration of the selling dealer was cancelled after the sales were made or that they did not deposit the full tax in the treasury unless there is malafide intention, connivance or wrongful association of the purchaser with the seller or any dealer earlier there to
Gheru Mal
Bal Chand [2011] 17 STM 465; Delhi High Court
Shanti Kiran India Ovt Ltd. [2013] 20 STM 168 (Del HC)
. Rule 86 of Punjab Vat Rules prescribing modes of serving notices to the dealer does not contemplate notice by publishing on website. Such a publishing for assessment as well as reassessment is bad in law. Section 149 of Municipal Corporation Act which contemplates service of notice by beating of drum and play cards posted at conspicuous place can not be applied
Olam Agro
India Ltd. 25 STM 114 [20-08-2013]
Sony India
Pvt Ltd. 25 STM 144 [27-04-2015] following Olam Agro India Ltd. [2015]
Power of Reassessment u/s 29(4) Proviso can not be invoked without affording opportunity of being hearing to the dealer
A.B. Sugars
Ltd. [2010] 15 STM 90(P&H HC)
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