M/s. Kumar Trading Company Vs Commissioner of Customs (Import)
.... fied in the Notification No.12/2012-CE dated 17.03.2012, so as to avail the benefit of exemption from payment of CVD, which was leviable under Section 3(3) of CTA, the relevant provisions of Section 3(3) and the notification are quoted below: “Section 3(3) of Customs Tariff Act, 1975 Levy o ...
Customs, Excise And Service Tax Appellate, New Delhi
Ashok Leyland Ltd Vs Commissioner, Value Added Tax
.... section (5) of section 38 in Form DVAT 21A, of an amount not exceeding the amount of refund claimed, specifying therein the reasons for prescribing the security. (4) Where the refund is arising out of a judgment of a Court or an order of an authority under the Act, the person claiming the r ...
Delhi High Court
Ashok Leyland Ltd Vs Commissioner, Value Added Tax
.... nder section 39 is passed withholding the said refund. (9) Before allowing the claim for refund to a dealer under section 38 of the Act, the Authority concerned shall satisfy himself that the conditions laid down in clause (g) of sub-section (2) of section 9 of the Act are fulfilled.” ...
Delhi High Court
Mangalam Traders Vs Commissioner Of Delhi Value Added Tax Department Of Trade And Taxes And Anr
.... position as under:- “8. There have been numerous judgements rendered by this Court emphasizing the mandatory nature of the time limit set out under Section 38 of the DVAT Act. Instead of burdening this judgement again with the extracts of those decisions, the Court would only like to set ou ...
Delhi High Court
Lokenath Construction Private Limited Vs Tax/Revenue Government Of West Bengal And Others
.... the seller. In case of default in payment of tax by the seller, recovery shall be made from the seller however, reversal of credit from buyer shall also be an option available with the revenue authorities to address exceptional situations like missing dealer, closure of business by supplier or ...
Calcutta High Court (Appellete Side)
M/S Central Herbal Expo(India) Vs Commissioner Of Delhi Value Added Tax And Anr
.... e taken within a period of four weeks from today. 3. In view of the above, petition is disposed of directing the competent authority to decide the claim of refund of the petitioner within a period of four weeks. In case, refund is found admissible the same be paid along with statutory inte ...
Delhi High Court
Central Herbal Expo(India) Vs Commissioner Of Delhi Value Added Tax And Anr
.... ll be taken within a period of four weeks from today. 3. In view of the above, petition is disposed of directing the competent authority to decide the claim of refund of the petitioner within a period of four weeks. In case, refund is found admissible the same be paid alongwith statutory i ...
Delhi High Court
M/S Siemens Limited Vs Government Of Nct Of Delhi And Ors
.... ecial Commissioner, OHA. 6. It is not disputed that Ms. Shinde had not heard the petitioner. 7. We are of the view that, considering the time gap between the hearing of the petitioner and the passing of the impugned order, the same is liable to be set aside. It is also liable to be set ...
Delhi High Court
Femc Pratibha Joint Venture Vs Commissioner Of Trade And Taxes
.... ax period for the person claiming refund is a quarter; or] (b) carried forward to the next tax period as a tax credit in that period. (4) Where the Commissioner has issued a notice to the person under section 58 of this Act advising him that an audit, investigation or inquiry into his ...
Delhi High Court
Suncraft Energy Private Limited And Another Vs Assistant Commissioner, State Tax, Ballygunge Charge And Others
.... rm. In Arise India Limited and Ors. Versus Commissioner of Trade and Taxes, Delhi and Ors. MANU/DE/3361/2017, the challenge was to the constitutional validity of Section 9(2)(g) of the Delhi Value Added Tax Act, 2004 (DVAT Act) as being violative of Article 14 of 19(g) of the Constitution of Ind ...
Calcutta High Court (Appellete Side)
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