Judgment Search Results Home > Cases Phrase: national tax tribunal act 2005 Page 1 of about 106,037 results (0.241 seconds)

The Commissioner of Central Excise Vs. Shruti Colorants Ltd.

Court : Mumbai

Reported in : (2008)110BOMLR3251; 2008(133)ECC197; 2008(159)LC197(Bombay); 2009(233)ELT171(Bom); 2009[13]STR358

..... before we proceed to deliberate on the legal issues arising in the present case, it is necessary to note that section 35g of the act as well as section 130 of the income tax act, 1962, came to be repealed by the national tax tribunal act, 2005 (49 of 2005) with effect from 28th december 2005. ..... it also needs to be noticed that the constitutional and validity of various provisions of the national tax tribunal act, 2005 were also challenged before this court in the case of p.c. ..... section 15 of the national tax tribunal act, 2005 (hereinafter referred to as the '2005 act'), provided for appeals from the orders passed by the appellate tribunal under both these acts. ..... section 23 of the 2005 act further postulates that the cases pending before the high court on and from such date as the central government may by notification specify, all matters and proceedings including appeals and references under the direct taxes and indirect taxes pending before any high court immediately before that date shall stand transferred to the national tax tribunal on and from such date as the central government may notify. ..... it is obvious that as a result of the above interim order, no notification has been issued by the central government constituting the national tax tribunal or the notification contemplated under section 23(1) of the 2005 act. ..... appeal from the order of the national tribunal would lie to the supreme court in terms of section 24 of the 2005 act. .....

P.C. Joshi Vs. Union of India (Uoi) and ors.

Court : Mumbai

Reported in : (2006)202CTR(Bom)57; [2006]282ITR39(Bom)

..... this petition filed by an advocate, who is a senior tax practitioner, seeks a declaration that the national tax tribunal act, 2005 is bad in law and seeks to restrain respondents nos. ..... this national tax tribunal act, which is to come into force on december 20, 2005, seeks to create a national tax tribunal in pursuance of article 323b of the constitution of india to deal with the disputes in respect of levy, assessment collection and enforcement of direct taxes as well as to provide for adjudication by that tribunal of disputes with respect to determination of rates of customs duties and central excise on goods and matters connected thereunder. ..... section 15 of this act provides for an appeal from the decisions of the income-tax appellate tribunal and customs, excise and service tax tribunal to the national tax tribunal wherever the cases involve substantial questions of law. ..... the writ jurisdiction of the high courts is not disturbed, but appeals are provided against the decisions of the national tax tribunal only to the supreme court under section 24 of the act.4. ..... presently, these proceedings are filed in the high court and all matters including the appeals and references concerning direct taxes and indirect taxes pending before the high courts are to stand transferred to the national tax tribunal immediately from a date notified by the central government. ..... 1 to 3 from constituting the national tax tribunal and transferring the matters pending in this court to the said tribunal. .....

Commissioner of Central Excise Vs. Kandhari Radio and ors.

Court : Delhi

Reported in : 2009(165)LC257(Delhi); 2009(238)ELT27(Del)

..... section 35g which stands repealed with effect from 28.12.2005 by the national tax tribunal act, 2005 bestowed the right to file an appeal to the high court, and reads ..... been filed under section 36g of the central excise act, 1944 ('act' for short) against the final order of the customs excise and service tax appellate tribunal passed on 2.12.2005.3. ..... was further observed that the period of limitation had been prescribed as six months under the old law as well as the new act, but since the power to condone the delay had not been prescribed in the statute, the high court was right in rejecting ..... (4) if, on an application made under sub-section(1), the high court directs the appellate tribunal to refer the question of law raised in the application, the appellate tribunal shall, within one hundred and twenty days of the receipt of such direction, draw up a statement of the case and refer it to ..... (2) the commissioner of central excise or the other party aggrieved by any order passed by the appellate tribunal may file an appeal to the high court and such appeal under this sub-section shall be- (a) filed within one hundred and eighty days from the date on which the order appealed ..... -(1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of goods for the purposes .....

Commissioner of Income Tax Vs. Mukul Kumar

Court : Patna

..... on an application under section 256(2) of the income tax act (the act) as it existed prior to the national tax tribunal act, 2005, this court formulated the question of law and directed the income tax tribunal, patna bench, patna to state the case to this court for its ..... 432(pat)/1994 relating to the assessment year 1990-1991 on the following question of law: whether on the facts and in the circumstances, of the case, the income-tax appellate tribunal was justified in quashing the order of the commissioner under section 263 specially when the assessee has not maintained any account and there is no material on record to show that enquiry was made ..... on going through the statement of the case and other relevant materials this court finds that the income tax appellate tribunal set aside the order of the commissioner under section 263 of the act on appreciation of a pure question of fact that the assessing officer had undertaken and held reasonable enquiry by calling for explanations from the assessee and in view of such finding it interfered with the order of ..... there being materials on record to show that enquiry was made regarding the expenditure claimed, this court is of the view that the income tax appellate tribunal was justified in quashing the order of the commissioner.the reference is answered accordingly. ..... preferred an appeal against the order of cit before the tribunal which has been allowed by order dated 17.3.1987 out of which the reference and tax case has arisen.8. .....

S. Ram Kumar Vs. Union of India (Uoi), Ministry of Finance, Department ...

Court : Chennai

Reported in : (2009)6MLJ990

..... the cestat, appeal would lie to the national tax tribunal under section 15 of the national tax tribunal act, 2005, and thereafter appeal would lie to the supreme ..... commissioner of customs or assistant commissioner of customs, as the case may be, it is found that the goods detained or seized have infringed intellectual property rights, and have been confiscated under section 111(d) of the customs act, 1962 and no legal proceedings are pending in relation to such determination, the deputy commissioner of customs or assistant commissioner of customs, as the case may be, shall, destroy the goods under official supervision or dispose ..... held that where the statute itself provided the petitioners with an efficacious alternative remedy by way of an appeal to the prescribed authority, a second appeal to the tribunal and thereafter to have the case stated to the high court, it was not for the high court to exercise its extraordinary jurisdiction under article 226 of the constitution ignoring as it ..... concerned, statutory appeal is provided under section 129a of the customs act, 1962, before the customs, excise and service tax appellate tribunal, mumbai, and three months time is given to file such ..... statutory appeal is provided under section 129a of the customs act, 1962, before the customs, excise, service tax appellate tribunal, mumbai. ..... tax act on the ground of alternative remedy under section 9 of that act ..... an order passed by the assessing authority under the tamil nadu general sales tax act. .....

Visvas Promoters P. Ltd. a Private Limited Company Represented by Its ...

Court : Chennai

Reported in : [2009]185TAXMAN145(Mad)

..... by referring to section 256 which was omitted by the national tax tribunal act, 2005 wherein there was a provision to make a reference to the high court, it was held that the words contained in section 256 viz. ..... (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal before the date of establishment of the national tax tribunal, if the high court is satisfied that the case involves a substantial question of law.such appeal has to be heard by the high court by not less than two judges under section 260b of the act and thereafter an appeal is provided to the supreme court under section 261 of the act.12. ..... assistant commissioner of income tax : (2005) 272 itr 397, a division bench of bombay high court has held that an order passed by the income-tax appellate tribunal under section 254(2) of the act rejecting an application for rectification cannot be said to be an order passed in an appeal by the tribunal and therefore, a further appeal to the high court under section 260a against such order would not lie. ..... while passing the orders, the income-tax appellate tribunal has the powers to decide the issue in the main appeal by giving opportunity of being heard to both the parties as per section 254(1) of the act and in cases where the tribunal has passed final orders under the above said section 254(1), within four years or thereafter, if there is a mistake apparent on record, the same can be rectified by way of making amendment to the order .....

Commissioner of Customs (Sea) Vs. C.P. Aqua Culture (India) Pvt. Ltd

Court : Chennai

..... to note that by virtue of enactment of the national tax tribunal act, 2005 (49 of 2005), several provisions of the act were omitted including section 130. ..... above legal position, we hold that the high court has no power to entertain an appeal filed against the order of the tribunal and if the parties are aggrieved, they should have approached the hon'ble supreme court by way of appeal under section 130-e of the customs act instead of resorting to invoke article 226 of the constitution of india when the jurisdiction of this court has been ousted by act 49 of 2005 from 28.12.2005. ..... has to be decided with the specific provisions in the enactment and in the light of the scheme of the act, particularly in this case, in view of enactment of act 49 of 2005 by virtue of which the jurisdiction of the high court under section 130 of the act has been ousted, it would not be possible to hold that in spite of the abovementioned statutory provisions, the high court is free to entertain appeal against the order passed by the appellate tribunal.16. ..... light of act 49 of 2005, let us consider whether the writ petition filed by the first respondent company as against the order of the appellate tribunal is ..... of 2009 wherein and by which the writ petition filed by the first respondent seeking for a direction to the customs, excise and service tax appellate tribunal to pass detailed order in line with the pronouncement made in the open court and gist of the decision recorded and signed on 04.6.2009 .....

Commissioner of Customs, Kochi Vs. M/s. E. Oriental Timbers

Court : Kerala

..... appeals are filed by the commissioner of customs invoking section 130 of the customs act, 1962 as it stood prior to its omission by the national tax tribunal act, 2005 (49 of 2005), with effect from 28.12.2005. 3. ..... appeal to high court - (1) an appeal shall lie to the high court from every order passed in appeal by the appellate tribunal on or after the 1st day of july, 2003 (not being an order relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for purposes of assessment), if ..... commissioner of central excise [2015 (2) klt 965], this court had held that 'an appeal under section 35g of the central excise act would not lie to the high court in terms of sub-section (1) of that section in relation to an order relating, among other things, to the determination of any question having a relation to the rate of duty of excise or to the value of ..... was held that 'any question having a relation to the value of goods for the purpose of assessment goes out of the jurisdiction of the high court in terms of section 35g of the central excise act in view of the exclusionary clause provided in sub-section (1) of that section'. 5. ..... (1) of section 130 of the customs act reads as follows:- 130. ..... in section 130(1) of the customs act, as it stood before section 130 was omitted is in pari materia with section 35g of the central excise act. ..... provision is in pari materia with section 35g of the central excise act, 1944. 4. .....

Zenith Drugs and Allied Agencies (P) Ltd. Vs. Union of India (Uoi) and ...

Court : Guwahati

..... reference, this court, after hearing the learned counsel for the parties and upon consideration of the materials available on record, the following question of law under section 130a of the custom act, 1962 (for short, 'the act') being the law in force prior to its repealment by the national tax tribunal act, 2005 with effect from 28.12.2005, was formulated.whether storing of phensedyl cough syrup in the godown of the transporter namely m/s. ..... dissatisfied with the imposition of fine against the petitioner by the tribunal, the petitioner moved this court under section 130 a of the act on 21.3.2003 prior to repealment of the said provision of law in 2005 as already mentioned above and this court, as has been already recorded herein the above, ..... bose road, culcutta-14 (for short, 'the tribunal').11 the tribunal, having considered the factual premises and upon hearing the arguments so advanced by the counsel representing the parties upheld the finding of the imposition of fine against the petitioner ..... department to prove that the specified goods were intended to be transported into a specified area and thus there was violation of the statutory provisions of sections 11k and 113a of the customs act and accordingly, observed that the distinction needed to be drawn between 'preparation' and 'attempt'. ..... in the present case, in our considered view that 'actus reus' (guilty act) cannot be attributed to the petitioner because we find that both preparation and attempt for smuggling the goods .....

Supreme Court Advocates-On-Record Association and Anr. Vs. Union of In ...

Court : Supreme Court of India

..... reference arose on account of the fact, that learned counsel for the petitioners had placed reliance on the judgment of this court, in the madras bar association case35, wherein this court had examined the provisions of the national tax tribunal act, 2005, and whilst doing so, had held the provisions of the above legislative enactment as ultra vires the provisions of the constitution, on account of their being violative of the basic structure of the constitution ..... . the attorney general however attempted to distinguish the matter in hand, from the controversy decided in the cited case by asserting, that in cases adjudicated upon by the national tax tribunal the central government would be represented on one side in every litigation which is not the case before the higher judiciary ..... standards[797].. same view was taken in the context of setting up of national tax tribunals to substitute the jurisdiction of the high courts in tax ..... . in the above case a five-judge bench considered the legality of the participation of secretaries of departments of the central government in the selection and appointment of the chairperson and members of the national tax tribunal ..... [571]. article 8 and 10 of the udhr are relevant in this regard: article 8: everyone has the right to an effective remedy by the competent national tribunals for acts violating the fundamental rights granted him by the constitution or .....