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imagic Creative Pvt. Ltd. Vs. the Commissioner of Commercial Taxes and ...

Court : Supreme Court of India

Reported in : 2008(56)BLJR1038; 2008(1)CTC843; JT2008(1)SC496; 2008(1)SCALE356; (2008)2SCC614; 2008[9]STR337; [2008]12STT392; (2008)12VST371(SC)

..... reservation in regard to the question as to whether the appellant having already undergone the process of regular assessment before the assessing authority, an application under section 60 of the karnataka value added tax act, 2003 was maintainable. ..... creation of concept), on which service tax had been paid under the finance act, 1994 as amended from time to time is liable to tax under the karnataka value added tax act, 2003 (the act) is the question involved in this appeal which arises out of a judgment and order dated 29.11.2006 passed by a division bench of ..... an order of assessment was passed by the assessing authority in terms of section 12 of the karnataka sales tax act and rule 3 of the karnataka sales tax rules, material portion whereof reads as under:in view of the above discussions, i hereby complete the assessment for the year 2003-2004 under section 12(3) of the kst act 1957 by confirming ..... adopted by the assessee for the purpose of payment of both service tax as also the value added tax attained finality at least for that year. 12. ..... , is not liable to pay value added tax (vat) upon application of dominion ..... both, in tata consultancy (supra) as also in associated cement company (supra), what was in issue was the value of the goods and only for the said purpose, this court went by the definition thereof both under the customs act as also the sales tax act to hold that the same must have the attributes of its utility, capability of being bought and sold and capability of being .....

P.P. Mary Vs. Agrl. Income Tax and Commercial Tax

Court : Kerala

..... (c).no.31960 of 2010 ------------------------------------------- dated this the 4th day of november, 2010 j u d g m e n 1.challenge in this writ petition is against ext.p3 and p3a orders of assessment issued under the provisions of section 25(1) of the kerala value added tax act, 2003 (kvat act), on the ground that the petitioner was not afforded with an opportunity of hearing before completion of the assessment. ..... the 1st respondent is directed to re-consider the matter and to complete the assessment afresh, after affording a reasonable opportunity of hearing to the petitioner. ..... it is further evident from the impugned orders that the assessing authority had considered such objections and taken a decision thereon. ..... on the above limited aspect of the matter, i am of the opinion that the impugned orders of assessment are not sustainable in the eye of law. ..... but it is mandatory on the part of the assessing authority to afford an opportunity of personal hearing before finalising the assessment on the basis of the objections. ..... the respondent will finalise the assessment in compliance with the above directions as early as possible, at any rate within a period of two months from the date of receipt of a copy of this judgment. ..... hence i am of the view that the matter need be remitted back to the assessing authority for taking fresh decision. 2. ..... it is evident that the proposal regarding assessment was communicated to the petitioner and she had filed objections to such proposal. .....

T.P.Poulose Vs. the Commercial Tax Officer

Court : Kerala

..... petitioner is aggrieved by ext.p3 notice issued under section 25(1) of the kerala value added tax act, 2003. ..... it is submitted that subsequent to ext.p3 notice, the 1st respondent had finalized the order of assessment, since the petitioner had failed to submit any objections/reply. ..... hence the petitioner is seeking direction to restrain the assessing authority (1st respondent) to keep in abeyance finalization of the assessment pursuant to ext.p3 notice, till disposal of the appeal. 3. ..... the 1st respondent is directed to keep in abeyance finalization of the assessment pursuant to ext.p3 notice, till such time orders are passed by the 3rd respondent on ext.p7 appeal. ..... considering the facts and circumstances, i am of the view that interest of justice will be served if the 3rd respondent is directed to have an expeditious disposal of ext.p7 appeal and the 1st respondent is directed to keep in abeyance completion of the assessment till the disposal of the appeal. 5. ..... needless to say that the petitioner shall be provided with an opportunity to file objection and an opportunity of personal hearing before completing the assessment. ..... assessment for the year 2007-'08 was proposed to be finalized on rejecting the return filed, on the ground that the intelligence squad imposed penalty to the tune of rs.32,500/- based on interception of a transport effected by the petitioner. 2. .....

Amana Jewellers Vs. Commercial Tax Officer, Perinthalmanna and ors.

Court : Kerala

Reported in : (2008)12VST321(Ker)

..... the petitioner, a jeweller, is challenging exhibit p2 order whereunder the assessing officer has computed the value added tax payable by the petitioner at compounded rate under section 8(f)(i) of the kerala value added tax act, 2003 for the assessment year 2006-07. ..... (f) (i) any dealer in ornaments or wares or articles of gold, silver or platinum group metals may at his option, instead of paying tax in respect of such goods in accordance with the provisions of section 6, pay tax at 200 per cent of the highest tax payable by him as conceded in the return or accounts, either under this act or under the kerala general sales tax act, 1963 (15 of 1963), for a period of twelve months during any of the three consecutive years preceding that to which such option relates. ..... pleader, on the other hand, supported the order of the officer and contended that explanation applies to both sub-sections (i) and (ii) and since the petitioner has not carried on business for 12 months in the first year namely, 2003-04, the officer was bound to gross up the turnover and tax for that year to determine the highest tax payable by the petitioner for any of the three consecutive preceding years prior to the relevant year 2006-07. .....

Tirupati Chemicals Vs. Deputy Commissioner of Commercial Taxes (Audit ...

Court : Karnataka

Reported in : (2010)27VST380(Karn)

..... the petitioner in these petitions is assailing the correctness of the reassessment order and demand notice in form vat-180 dated december 16, 2008, passed by the respondent under section 39(2) of the karnataka value added tax act (the kvat act, 2003) for the assessment period from april 2006 to march 2007 vide annexure g.2. ..... the only grievance of the petitioner in these petitions is that, the petitioner is a partnership firm, registered under the provisions of the karnataka value added tax act, 2003, carrying on the activity of importing from outside country and also purchasing from outside the state of karnataka and locally slack wax, residue wax, paraffin wax, refined wax, etc. ..... be that as it may, the petitioner has received notice from the assessing authority on november 27, 2008, under section 9(2) of the cst act, 1956, read with section 39(1) of the kvat act, 2003, vide annexure b. ..... , specifically pointing out that value added tax is leviable at the rate of four per cent being industrial inputs falling under entry 30 of notification bearing no. ..... 35 of the third schedule, the industrial inputs have been specified according to heading and sub-heading numbers under the central excise tariff act. .....

Smitha Prasanth. Vs. the Commercial Tax Officer.

Court : Kerala

..... challenge in this writ petition is against ext.p3 order of assessment completed under the provisions of section 25(1) of the kerala value added tax act, 2003 (kvat act). ..... but learned counsel for the petitioner points out that, the order of assessment was finalised in flagrant violation of the mandatory procedure contemplated under the relevant provision and also in violation of principles of natural justice. 2 ..... under the above circumstances i am of the considered opinion that the order of assessment impugned is not sustainable in the eye of law and there is deficiency in compliance of proper procedure contemplated under the statute and also there is violation of the principles of natural justice. 5 ..... normally this court may not be inclined to entertain any challenge against an order of assessment in view of availability of an effective alternate remedy under the statute. ..... the respondent is directed to finalise the assessment afresh, after affording a reasonable opportunity of hearing to the ..... a perusal of ext.p3 it is evident that the assessing authority had considered the objections. ..... the assessment pertains to the year 2007 ..... 2010 (3) khc 299) that, affording of an opportunity of personal hearing after submission of objections, is not an empty formality and any violation in affording such opportunity will vitiate the assessment. 4. ..... it is clear that, the opportunity for personal hearing contemplated under the statute is to be afforded at the time of finalisation of the assessment. .....

M/S.Poonam Grah Nirman (P) Ltd. Vs. the Commercial Tax Officer (Wc)

Court : Kerala

..... dated this the 25th day of july, 2013 judgment the petitioner is aggrieved by exhibit p1 notice issued for re-opening of the assessment under section 25(1) of the kerala value added tax act, 2003 [for brevity "kvat act"] and the interim order passed in an appeal against the earlier assessment made as per exhibit p2, evidenced by exhibit p7.2. ..... indicated that estimation has to be made considering the cost of goods transferred in the execution of individual works contract, the assessing officer is not entitled to take the stock and turnover for the whole year to make such estimation, is the argument ..... petitioner wp(c) no.18846 of 2014 - 4 - would be entitled to file an objection as against exhibit p1 and the assessment shall be completed only after affording an opportunity for personal hearing to the petitioner.6. ..... the petitioner's contention is that, exhibit p1 notice under section 25(1) of the kvat act, is not sustainable for the reason that, the very same issue was considered and concluded against the petitioner in exhibit p2, which is pending in appeal before ..... the assessing authority having found that 4% tax is applicable only to declared goods, found the turnover of declared goods to be ..... - 3 - however, the mistake occurred, in so far as the assessing officer deducted rs.64,98,239/- from the total turnover of rs.4,92,35,519/- to find that an amount of rs.4,27,37,280/- is exigile to tax at 12.5%. ..... of rs.1,45,55,677/- was added to the taxable turnover, exigible to tax at 12.5%.4. .....

M/S. Metro Polymers Vs. the Commercial Tax Officer

Court : Kerala

..... ----------------------------------- dated this the 10th day of june, 2014 judgment the petitioner is aggrieved by the finalisation of the assessment proceedings, initiated under section 24(1) of the kerala value added tax act, 2003 [for brevity "kvat act"], evidenced by exhibit p4.2. ..... - true copy of the rectification letter under section66of kerala value added tax act, dated1005-2014 for the year201213 filed by the petitioner to ..... the petitioner shall be present before the assessing officer on 25.06.2014 and the assessing officer shall, on the said date or on an adjourned date, hear the matter and dispose of the same within two ..... admitted facts are that, a notice under section 24(1) of the act was issued on 07.03.2014, evidenced by ..... , exhibit p4 is set aside and the petitioner is directed to produce a certified copy of this judgment along with a copy of the writ petition and the objections before the assessing officer within two weeks from today. ..... however, the assessing officer in the present case cannot be faulted for concluding the proceedings, since the assessing officer did not receive the reply and the assessee also did not turn up for availing ..... ext.p4 - true copy of the assessment order no.32080650682/2012-13 dated2104-2014 issued by the1t respondent to the ..... the practical aspects, it is only proper that exhibit p4 is set aside only for the reason that the petitioner's objections were not considered at all; for whatever reasons, even if the assessing officer cannot be faulted. .....

Finimole T.P. Vs. Asstt. Commissioner and anr.

Court : Kerala

Reported in : 2008(2)KLJ60; (2009)24VST385(Ker)

..... for the assessment years 2004-05 and 2005-06, the assessing authority, after issuing notice to the petitioner, has proceeded to pass a protective assessment order under section 26 of the kerala value added tax act, 2003 ('kvat act' for short), inter alia, directing the petitioner to pay huge tax liability. ..... , employee, manager, power of attorney holder, guarantor or in any other capacity, such person and the person in whose name the registration certificate, if any, is taken, shall jointly and severally, be liable for the payment of the tax, penalty or other amount due under this act which shall be assessed, levied and recovered from all or any of such person or persons, as if such person or persons are dealers:provided that before taking action under this ..... these pronouncements were made when the income-tax act did not provide for passing of protective assessment orders. ..... in view of the language used in section 26 of the act, the legal position is beyond dispute, that the assessing authority must have some rational basis to form the belief that the petitioner was carrying on the business in the name of or in association with any other person either directly or indirectly, whether as an agent, employee etc. ..... having seen the possible construction that could be placed on section 26 of the act, we have carefully perused the notices issued by the assessing authority before completing the proceedings under section 26 of the act. .....

Bhima Jewellers Vs. Assistant Commissioner

Court : Kerala

..... of2013------------------------------------ dated this the 6th day of december, 2013 judgment ext.p4 order completing the assessment under section 22 (3) of the kerala value added tax act, 2003 is impugned principally on the following two grounds: (i) an order of assessment should not have been passed keeping the application filed for compounding for the year 2013-14 pending ..... petitioner has an effective alternate remedy by way of appeal under section 55 of the kerala value added tax act. ..... none of provisions of section 8 permit a dealer who has opted for payment of tax under section 8(f) of the act to reduce the tax payable on closure of a branch or shifting of a ..... as per finance act 2010 explanation 8 under section 8 where a dealer who had opted and paid tax under this clause during the previous years with respect to a branch that had remained closed during the whole year 2009-10 for the purpose of determining the compounded tax payable for 2010-11, the tax in respect of that branch shall not be ..... the provisions of section 8(f) do not provide any provision to reduce tax unilaterally on the basis of stoppage or shifting of a ..... the first respondent assessing officer has in ext.p4 series orders repelled the attempt to distinguish the decision in fashion jewellery ..... exhibit p4(d) : copy of the assessment order for the month of august2013 dtd ..... exhibit p4(c) : copy of the assessment order for the month of july2013 dtd ..... exhibit p4(b) : copy of the assessment order for the month of june2013 dtd .....