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India Heritage Foundation Vs. State of Karnataka and ors.

Court : Karnataka

Subject : Sales Tax/VAT

Acts : Karnataka Value Added Tax Act, 2003 - Sections 35, 38(1), 39, 60, 77(1), 79, 82, 82(1), 83 and 85; Karnataka Sales Tax Act, 1957

Reported in : (2008)18VST376(Karn)

that the petitioner appears to have filed a 'nil' return of liability under the provisions of the Karnataka Value Added Tax Act, 2003 (for short, 'the Act') for the months October, November and December, 2006.3. The controversy in the writ petition … by a competent authority.27. As rightly submitted by learned counsel for the petitioner and by drawing attention to Section 83 of the Act, which reads as under:83. Validity of assessments not to be questioned in prosecution.- The validity

Xiaomi Technology India Private Limited Vs. Union Of India

Court : Karnataka

Subject : Land Acquisition

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … “31. A body of precedent has emerged in the High Courts on the exercise of the power under Section 83 of the CGST Act [akin to the State GST Act (“the SGST Act”)].. The shared learning which emerges

M/s Radha Krishan Industries Vs. The State Of Himachal Pradesh

Court : Supreme Court of India

Subject : Land Acquisition

of the statutory requirement. While dealing with a similar provision contained in Section 36 45 of the Gujarat Value Added Tax Act 2003 , one of us (Hon’ble Mr Justice MR Shah) speaking for a Division Bench of the Gujarat High … Submissions B.1 Maintainability of the writ petition before the High Court B.2 Challenge on merits: improper invocation of Section 83 C Legal Position C.1 Maintainability of writ petition before the High Court C.2 Provisional Attachment C.3 Delegation of

K-9 Enterprises Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … the pendency of the proceedings under the stipulated statutory provisions noticed earlier. An attachment which is contemplated in Section 83 is, in other words, at a stage which is anterior to the finalisation of an assessment or the

K-9 Industries Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … the pendency of the proceedings under the stipulated statutory provisions noticed earlier. An attachment which is contemplated in Section 83 is, in other words, at a stage which is anterior to the finalisation of an assessment or the

Kwality Metals Vs. The State Of Karnataka

Court : Karnataka Dharwad

Subject : Service Tax

attach provisionally any property belonging to the dealer in such manner as may be prescribed.”]. of the Gujarat Value Added Tax Act, 2003, one of us (Hon'ble M.R. Shah, J.) speaking for a Division Bench of the Gujarat High Court in … the pendency of the proceedings under the stipulated statutory provisions noticed earlier. An attachment which is contemplated in Section 83 is, in other words, at a stage which is anterior to the finalisation of an assessment or the

M/S Quippo Construction Equipment Ltd. Vs. State of Rajasthan and ors.

Court : Rajasthan Jaipur

Subject : Constitution

Acts : Companies Act; Value Added Tax Act - Sections 82, 83; Constitution of India - Article 226; 227 Sections 13(4), 14, 17(1).

Authority. Being aggrieved with the order of the Appellate Authority, the petitioner further filed the second appeal under Section 83 of the Value Added Tax Act 2003 before the Tax Board where the stay petition has been pending … appeal against the demand raised by respondent No.2 before the Deputy Commissioner (Appeals) under Section 82 of the Value Added Tax Act, 2003. The appeal stood decided and dismissed by the Appellate Authority. Being aggrieved with the order of the Appellate

The Commercial Tax Officer Vs. Neeraja Pipes Pvt. Ltd.

Court : Supreme Court of India

Subject : Land Acquisition

and 2010- 11 under the Andhra Pradesh General Sales Tax Act, 1957 (hereafter “APGST Act”) and Telangana State Value Added Tax Act, 2005 (hereafter “VAT Act”) 1 Dated 28.09.2021 in WP No.3703/2020 2 and for not lifting attachment order dated … erroneous. The assessee requested to cancel the said demand, since the assessment orders for the year 2001-02 and 2003-04 were revised on 24.04.2005 resulting in excess tax collection; it requested that such excess tax collected be adjusted … the provisions of Revenue Recovery Act, 1864 (hereafter “the RR Act”), under Section 27 of the VAT Act. The revenue had issued assessment orders for

Kesari Nandan Mobile versus Office of Assistant Commissioner of State ...

Court : Supreme Court of India

Subject : Land Acquisition

Reported in : [2025] 8 S.C.R. 936

v. State of Gujarat through the Assistant Commissioner11, wherein a pari materia provision (Section 45 of the Gujarat Value Added Tax Act, 2003) was considered. The decision in Ali K. (supra) was delivered immediately after the impugned order; hence, one does … 13th November, 2024 and 18th December, 2024 issued by the respondent in purported exercise of power conferred by Section 83 of the Central Goods and Services Tax Act, 20174. The case run by the appellant in its writ

All India Federation of Tax Practitioners and ors. Vs. Union of India ...

Court : Supreme Court of India

Subject : Service TaxConstitution

Acts : Finance Act, 1994 - Sections 65, 65(16), 66, 67, 68, 71, 72, 73 and 83; Finance (No. 2) Act, 1998; Constitution (Eighty-eighth Amendment) Act, 2003; Central Excise Act, 1944 - Sections 2, 3, 9C, 9D and 11B; Income Tax Act, 1961; Medicinal Act, 1955; Kerala Abkari Act; Cantonments Act, 1924 - Sections 60; Government of India Act, 1935 - Sections 100 and 142A; Uttar Pradesh Tax on Luxuries Act, 1995; Andhra Pradesh Tax on Luxuries Act, 1987; West Bengal Luxury Tax Act, 1994; Haryana Passengers and Goods Taxation Act, 1952 - Sections 3(3); Constitution of India - Articles 19(1), 245, 246, 246(1), 246(3), 248, 265, 268A, 269, 276, 276(1), 276(2), 276(3) and 366(29A)

Reported in : AIR2007SC2990; (2008)5CompLJ488(SC); (2007)211CTR(SC)449; 2007(120)ECC451; 2007LC451(SC); [2007]293ITR406(SC); JT2007(10)SC305; (2007)6MLJ1062(SC); 2007(10)SCALE178; 2007(7)SCC527

Knowledge economy has made 'services' an important revenue-earner.6. At this stage, we may refer to the concept of 'Value Added Tax' (VAT), which is a general tax that applies, in principle, to all commercial activities involving production of goods … assessment. Section 72 dealt with best judgment assessment. Section 73 dealt with value of taxable services escaping assessment. Section 83 inter alia stated that Section 9C, 9D, 11B etc. of the Central Excise Act shall apply also to … distinct charge cannot be introduced by the Finance Act. For example, what is not 'income' under the Income Tax Act ('IT Act') can be made income by the Finance Act. This is, however, subject to the Finance Act … Government introduced a new Article 268A in the Constitution in the year 2003 by Constitution (Eighty- eighth Amendment) Act, 2003, which provides that taxes on services shall be charged by Union of India and shall be appropriated by