Click to Nomination Visit: tiolawards.in

UPVAT Act - Unless six months is allowed power of assessing authority to pass other subsequent assessment order would be defeated and no limitation is prescribed u/s 32 of the Act to pass order on application filed within time to recall second-composite ex parte assessment order - HC

2021-TIOL-2256-HC-MAD-VAT

Schneider Electric India Pvt Ltd Vs Asstt. Commissioner (ST)

Whether turnover under the Central Sales Tax Act is to be clubbed with the turnover under the VAT Act for ascertaining tax liability or the due date for filing tax returns - NO: HC

- Writ petition allowed: MADRAS HIGH COURT

2021-TIOL-2255-HC-ALL-VAT

Ansaldo STS Transports System India Pvt Ltd Vs State of UP

Whether unless six months is allowed power of assessing authority to pass other subsequent assessment order would be defeated and no limitation is prescribed u/s.32 of the Act to pass order on application filed within time to recall second-composite ex parte assessment order – YES : HC

- Assessee's writ petition allowed: ALLAHABAD HIGH COURT

2021-TIOL-2257-HC-DEL-CUS

Rani Enterprises Vs Pr.CC

Cus - The issues involved in the present case pertain to the jurisdiction of DRI officers to exercise the powers under Section 110 of the Customs Act to seize goods and whether DRI officers qualify as Proper Officers as per Section 2(34) of the Customs Act.

Held - It is observed that despite a clear enunciation and pronouncement of the law in respect of Proper Officer under Section 110 of the Customs Act, officers of the DRI are repeatedly seizing goods despite not having the authority to do so - It would appear that the judgment of the Supreme Court in Canon India has not been read by the officers concerned or has not been understood in the correct perspective - Resultantly, this Court receives many cases involving the same issue - It can be said with some certainty that it is the action of the Revenue in not applying the binding dicta of the Supreme Court, which breeds unnecessary litigation - Hence, Registry directed to send copy of the judgment in Canon India to the officers concerned in the present case - A copy of the judgment in Canon India also directed to be circulated amongst the officers concerned for information and compliance, considering that such judgments are binding not just on private parties but also on Government officers dealing with matters in official capacity - A meeting be convened with the officers concerned officers to sensitize them with regard to implementation of the observations and directions of the Supreme Court in Canon India: HC

- Writ petition disposed of: DELHI HIGH COURT