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Veer Service Station and Others Vs. GNCT of Delhi and Others

Court : Delhi

..... this batch of writ petitions is to the constitutional validity of explanation 2 inserted by the delhi value added tax (fourth amendment) act, 2012 to section 2(1) (zd) of the delhi value added tax act, 2004 ( dvat act') as well as to the amendment made in the return form i.e. ..... to the increase in the price of petrol (including the duties and levies charged thereon by the central government) taking effect from the 3rd june, 2012 shall not form part of the sale price of petrol sold on or after the date of the commencement of the delhi value added tax (third amendment) act, 2012 till such date as the government may, by notification in the official gazette, direct or if the price of petrol falls below the sale price prior ..... effect from 16th january 2013, by the delhi value added (fourth amendment) act, 2012 the above explanation was substituted as under ..... to 3rd june, 2012, whichever is earlier:provided further that if the price of petrol further increases from the level of price as on 3rd june, 2012, the aforesaid proviso shall not have any effect on such further ..... supreme court) where a similar challenge to the levy of vat under the haryana value added tax act on the sale price of petrol/diesel to the ultimate consumer was negatived. .....

Federation of Hotels and Restaurants Association of India and Others V ...

Court : Delhi

..... the section 2 (zc) of the delhi value added tax act 2004 defines 'sale' thus: "(zc) sale with its grammatical variations and cognate expression means any transfer of property in goods by one person to another for cash or for deferred payment or for other valuable consideration (not ..... article of human consumption or any drink (whether or not intoxicating), whether or not supplied under the same contract or any other contract, after deducting- (i) the amount charged for such goods or services, if any; and (ii) the value added tax or sales tax, if any, levied thereon: provided that the fair market value of goods and services so supplied may be determined in accordance with the generally accepted accounting principles. ..... thereafter, parliament enacted the finance act, 2012 amending the fa by inserting sections 65b (22), 65 b (44), 66b and 66e. ..... is the character of the imposition known by its nature which prescribes the taxable event attracting the levy, the second is a clear indication of the person on whom the levy is imposed and who is obliged to pay the tax, the third is the rate at which the tax is imposed, and the fourth is the measure or value to which the rate will be applied for computing the tax liability. .....

Hari Durga Travels Vs. Commissioner of Trade and Taxes, Delhi

Court : Delhi

..... appeal under section 81 of delhi value added tax act, 2004 (hereinafter referred to as the dvat act ) assails the order dated 11.07.2014 passed by appellate tribunal, value added tax, delhi (hereinafter referred to as ..... objection hearing authority (oha) in its order dated 14.11.2008 rejecting the contentions of the appellant (hereafter referred to as the assessee ) and upholding the order passed by the value added tax officer (vato) holding the assessee liable for default assessment of tax under section 32 of dvat act in sum of 12,96,749/-, also imposing penalty in sum of 1 lac under section 33 read with section 86(4) of the dvat ..... purposes of value added tax (vat) with the concerned authorities in delhi. ..... appellant but the right over the buses is transferred to the dtc during the period of agreement with consideration/hire charges which amount to sale as per definition of sale u/s 2(zc) of the dvat act 14 ...it is crystal clear that not only control and supervision of the buses during the hire period which is specified in the agreement remained with the dtc who was having possession of the ..... was substituted by the constitution (sixth) amendment act, 1956, clause (29a) was inserted in article 366 by the constitution (forty-sixth) amendment act, 1982. ..... decided on 07.12.2012 in wp (c) no.4236/2012 by hon ble delhi high court wherein their lordships held that no hearing is required in accordance with, the principle of natural justice as notice u/s 32 &33 of the dvat act afford opportunity .....

Capri Bathaid Private Limited And Others Vs. Commissioner Of Trade and ...

Court : Delhi

..... amount of additional tax due for that tax period.all officers appointed under sub-section (2) of section 66 of the delhi value added tax act, 2004, not below the rank of assistant value added tax officer933all powers to make and serve on the persons a notice of assessment of the penalty that is due under the act.all officers appointed under sub-section (2) of section 66 of the delhi value added tax act, 2004, not below the rank of assistant value added tax officer.1859 (1)all ..... of accounts, registers and other documents, maintained by a dealer, transporter or operator of a warehouse at all reasonable times.all officers appointed under sub- section (2) of section 66 of the delhi value added tax act, 2004 not below the rank of assistant value added tax officer.2159 (4)all powers to retain, remove, take copies or extracts or cause copies or extracts to be made of the said records, books of account, registers, and documents without fee ..... of itc was claimed for 2013-14, which in view of amendment to section 11 (2) of the act with effect from 12th september 2013 cannot be carried forward ..... relevant provisions of the act, the third column contains a description of the powers under the said provision and the fourth column states the designation ..... notice under section 59 (2) of dvat act was issued by the vato ward 68 on the website of dtandt under the dealer's login id directing sepl to submit details in respect of the purchases made in the fourth quarter 2013-14 and the first quarter 2014 .....

Teleworld Mobiles Pvt. Ltd. Vs. Commissioner of Trade and Taxes

Court : Delhi

..... reverting to the case on hand, it appears that instead of processing the petitioner s refund due for the fourth quarter of 2013-14, five notices wereissued under section 59(2) of the dvat act by the assistant value added tax officer ( avato ), ward-64 on 8th june, 2016 requiring the petitioner to produce documents pertaining to the period 1 st april 2012 to 31st march 2013, 1 st april 2013 to 31st march 2014, 1st april 2014 to 31st march 2015, 1 st april 2015 to 31st march 2016, 1 st april 2016 ..... commissioner, value added tax (2010) 31 vst 475 (del), lotus impex v. ..... this is yet another instance of the department of trade and taxes ( dtandt), government of nct of delhi acting in blatant violation of the statutory provisions of the delhi value added tax act, 2004 ( dvat act )and the decisions of the courts. 3. ..... 5584 of 2016 is concerned, it is directed that the refund due to the petitioner for the fourth quarter of 2013-14 together with interest due thereon up to the date of issue of refund shall be credited to the account of the petitioner through rtgs not later than 8th august, 2016. ..... after the amendment to section 11(2) of the dvat act with effect from 12th september 2013, the credit earned for the fourth quarter of 2013- 14 could not be carried forward to the next tax period. .....

Orix Auto Infrastructure Services Ltd. Vs. Commissioner, Dvat, Delhi ...

Court : Delhi

..... we also frame the following substantial question of law in sta no.50/2014: whether the order of the appellate tribunal, value added tax imposing penalty at the rate of 20% under section 86(10) of the delhi value added tax act, 2004, is self contradictory and is contrary to the mandatory pre-conditions under the said section?..5. ..... the delhi value added tax act, 2004, repealed the act of 2002, the delhi sales tax act, 1975, the delhi sales on works contract act, 1999 and the delhi tax on entry of motor vehicles into local areas act, 1994 ..... therefore, the act was enacted to consolidate as well as amend the law relating to levy of tax on sale of goods, tax on transfer of property involved on execution of work contracts, tax on transfer of right to use goods and tax on entry of motor vehicles by way of introducing a value added tax regime.8. ..... finally, in clause (3) the constitution-makers' attention was rivetted on the character and quality of the goods themselves and they placed a fourth restriction on the states' power of imposing tax on sales or purchases of goods declared to be essential for the life of the community. ..... sub-section (4) was inserted in 2012 but with retrospective effect from 1st april, 2005 and relates to actions, etc. ..... century finance corporation limited and another versus state of maharashtra, (2000) 119 stc182 union of india and others versus bombay tyre international limited, (1984) 1 scr347and decision of the karnataka high court in strp no.356/2012 and strp nos. .....

Company Limited and Anr. Vs. Deputy Commissioner of Income Tax,

Court : Kolkata

..... (supra) concerns challenges to the constitutional validity of the tamil nadu value added tax act, 2006. ..... while upholding the vires of section 19(20).the amendment act, 2010 whereby amendment was given retrospective effect from january 1, 2007, was struck down. ..... provisions for bad debts and diminution in value of assets are required to be added back to the net profit as the amendment stands. ..... avani exports).relying upon 2016 (96) vat and service tax cases page 1 (sc) (jayam & co.v.assistant commissioner) he submits that, where a new provision was made for the firs.time to the detriment of the assessee whereby calculation of input tax credit was made in a manner entirely different from that made before the amendment, such amendment cannot have retrospective effect. ..... the constitutional validity of clause (i) of explanation 1 to section 115jb(2) of the income tax act, 1961 as inserted by the finance (no.2) act, 2009 with retrospective effect from april 1, 2001 is the subject matter of the present writ petition. ..... learned advocate for the revenue submits that, the contentions raised on behalf of the petitioners are covered by the decision of the hon ble division bench of the delhi high court reported at 2013 (355) income tax reports page 51 (delhi) (whirlpool of india limited & anr.v.union of india & ors. ..... referring to 2012 (348) income tax reports page 391 (guj. .....

Ecgc Limited Vs. Mokul Shriram Epc Jv

Court : Supreme Court of India

..... of punjab & ors.18 is also in respect of right of appeal on pre-deposit which was enacted originally in the punjab value added tax act.21. ..... was examining a matter consequent to the amendment on 25.11.1949 by the central provinces and berar sales tax (second amendment) act (act 57 of 1949) amending the central provinces and berar sales tax act, 1947. ..... is therefore not correct to say that the amending act has been given a retrospective effect and the assistant commissioner of taxes was therefore right in asking the appellant to comply with the provisions of the amended section 30 of the act before dealing with the appeals.14. ..... the argument that the authority has no option or jurisdiction to admit the appeal unless it be accompanied by the deposit of the assessed tax as required by the amended proviso to section 22(1) of the act overlooks the fact of existence of the old law for the purpose of supporting the pre-existing right and really amounts to begging the ..... since the returns were filed prior to the amendment but the notice for reassessment was issued after the amending act came into force, therefore, in view of the hoosein kasam dada, the provisions of the amending act alone would be applicable and that is what has been held by this court ..... the amending act contemplated that no appeal shall be entertained unless an appeal is accompanied by a satisfactory proof of the payment of the tax, with penalty, if any, in respect of which the appeal has been ..... ) new delhi; february15 2022 .....

Commissioner of Income-tax, West Bengal Vs. Isthmian Steamship Lines

Court : Supreme Court of India

Reported in : AIR1953SC439; [1951]20ITR572(SC)

..... words have been added by the amending act of 1939][the underlined words have been added by the amending act of 1939.] ..... year, or owing to the profits or gains chargeable being less than the allowance, the allowance or part of the allowance to which effect has not been given, as the case may be, shall be added to the amount of the allowance for depreciation for the following year and deemed to be the allowance for that year, and so on for succeeding years; and(c) the aggregate of all such allowances made ..... appeal, we are not concerned with the first ground, because, as has been pointed out by the learned chief justice in the order granting leave to appeal, the income-tax authorities appear to have accepted the view of the tribunal on the first point since they did not ask the tribunal to state a case giving rise to the contention which ..... the tribunal as well as the high court have rightly pointed out that the material changes introduced in the amended section are : (1) that before the amendment of 1939, depreciation was based on the original coast, whereas it is now based on the written down value for all assets except ocean-going steamers for which the old basis of original cost has been retained; and (2) that it is now ..... the assets are ships other than ships ordinarily plying on inland waters) to such percentage...prescribed (and in any other case, to percentage on the written down value thereof as may in any case or class of cases be prescribed): --provided that--(a) no change. .....

Vizien Organics vs.commissioner, Trade and Taxes and Anr.

Court : Delhi

..... now, therefore, in exercise of the powers conferred on me by sub-section (1) read with subsection (2) and sub-section (3) of section 70 of delhi value added tax act, 2004,i direct that the details relating to central declaration forms received against the stock transfer or central sales made on concessional rates, central declaration forms missing and tax deposited on account of missing forms shall be submitted by the dealers quarter wise, online using his login id and password, for all quarters beginning 01.04.2011 onwards. ..... the present batch of writ petitions seek reliefs that have a familiar ring about them: delhi value added tax (dvat) excess amount refunds. ..... further, in exercise of the powers conferred on me by rule 49a of delhi value added tax rules, 2005, i, prashant w.p. ..... petitioner commissionerof delhi value added tax and anr. ......... ..... now section 38(7)(c) and (d) were introduced by the dvat (amendment) act, 2012 with effect from 18.06.2012. ..... , the third and fourth quarters of 2011-12 and the second and fourth quarters of 2012-13 and the fourth quarters of 2013-14 and 2014-15, it is not disputed even by the respondent, that the claims were not processed within the time limit set out under section 38 of the dvat act. ..... in the instant case, the return for the fourth quarter of 2010-11 was filed on 28th april, 2011. ..... petitioner the refunds for the fourth quarter of 2010-11 and first quarter of 2011-12 within the time frame set out under section 38 of the dvat act.15. .....