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Sale of building constructed on leasehold land - GST implicationI-T - If assessee is not charging VAT paid on purchase of goods & services to its P&L account i.e., not claiming it as expenditure, there is no requirement to treat refund of such VAT as income: ITATBengal Governor restricts entry of State FM and local police into Raj BhawanI-T - Interest received u/s 28 of Land Acquisition Act 1894 awarded by Court is capital receipt being integral part of enhanced compensation and is exempt u/s 10(37): ITATCops flatten camps of protesting students at Columbia UnivI-T - No additions are permitted on account of bogus purchases, if evidence submitted on purchase going into export and further details provided of sellers remaining uncontroverted: ITATTurkey stops all trades with Israel over GazaI-T- Provisions of Section 56(2)(vii)(a) cannot be invoked, where a necessary condition of the money received without consideration by assessee, has not been fulfilled: ITATGirl students advised by Pak college to keep away from political eventsI-T- As per settled position in law, cooperative housing society can claim deduction u/s 80P, if interest is earned on deposit of own funds in nationalised banks: ITATApple reports lower revenue despite good start of the yearI-T- Since difference in valuation is minor, considering specific exclusion provision benefit is granted to assessee : ITATHome-grown tech of thermal camera transferred to IndustryI-T - Presumption u/s 292C would apply only to person proceeded u/s 153A and not for assessee u/s 153C: ITATECI asks parties to cease registering voters for beneficiary-oriented schemes under guise of surveysST - Since Department itself admits that service carried out by appellant is that of 'Mining Services' w.e.f. 01.06.2007, thus demand for earlier period has been made only to fasten excess Service Tax demand on appellant which cannot sustain: CESTATICG rescues fisherman with head injury onboard IFB St. Francis off the Gujarat coastCX - When physical stock verification carried out by Officers was not fool proof and there were anomalies, benefit of doubt should be extended to assessee, duty demand confirmed on alleged clandestine removal is not sustainable: CESTAT
 
VAT - Department collects data from Customs and passes Order relying on data - Relied upon documents not furnished to Dealer - Principles of Natural Justice not followed - Order set aside and matter remanded: HC

By TIOL News Service

CHENNAI, JAN 28, 2016: PETITIONER, a trader in Oil seeds is a registered dealer under TNVAT Act. Inspection was conducted by Enforcement Wing and a report was filed, based on which, the respondent passed impugned order, demanding to pay tax and penalty. Aggrieved, petitioner filed Writ Petition.

Petitioner submitted that on the basis of documents collected from the Customs Department revision Order was passed by authority and unless the Petitioner is furnished with these documents, petitioner cannot defend themselves for filing objections.

The Court found that admittedly, Respondent relied on the Customs Data as the underlying and conclusive basis for passing the impugned order. The Court observed that in such a case the Respondent cannot pass an order without furnishing the relied on documents, which is against principles of natural justice. The Court further held that the rights of the petitioner to offer explanation/objections would be prejudiced, if those documents are not furnished, despite specific request having been made.

Accordingly, the Court set aside the assessment order and directed the Respondent to furnish the documents, which were collected from the Customs Department and relied upon the respondent in passing the impugned order and pass fresh orders.

(See 2016-TIOL-156-HC-MAD-VAT)


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